fraud là gì

A nhái automated teller slot used to tát commit ngân hàng fraud upon ngân hàng patrons.

In law, fraud is intentional deception to tát secure unfair or unlawful gain, or to tát deprive a victim of a legal right. Fraud can violate civil law (e.g., a fraud victim may sue the fraud perpetrator to tát avoid the fraud or recover monetary compensation) or criminal law (e.g., a fraud perpetrator may be prosecuted and imprisoned by governmental authorities), or it may cause no loss of money, property, or legal right but still be an element of another civil or criminal wrong.[1] The purpose of fraud may be monetary gain or other benefits, for example by obtaining a passport, travel document, or driver's license, or mortgage fraud, where the perpetrator may attempt to tát qualify for a mortgage by way of false statements.[2]

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Internal fraud, also known as "insider fraud", is fraud committed or attempted by someone within an organisation such as an employee.[3]

A hoax is a distinct concept that involves deliberate deception without the intention of gain or of materially damaging or depriving a victim.

As a civil wrong[edit]

In common law jurisdictions, as a civil wrong, fraud is a tort. While the precise definitions and requirements of proof vary among jurisdictions, the requisite elements of fraud as a tart generally are the intentional misrepresentation or concealment of an important fact upon which the victim is meant to tát rely, and in fact does rely, to tát the harm of the victim.[4] Proving fraud in a court of law is often said to tát be difficult as the intention to tát defraud is the key element in question.[5] As such, proving fraud comes with a "greater evidentiary burden kêu ca other civil claims". This difficulty is exacerbated by the fact that some jurisdictions require the victim to tát prove fraud by clear and convincing evidence.[6]

The remedies for fraud may include rescission (i.e., reversal) of a fraudulently obtained agreement or transaction, the recovery of a monetary award to tát compensate for the harm caused, punitive damages to tát punish or deter the misconduct, and possibly others.[7]

In cases of a fraudulently induced contract, fraud may serve as a defense in a civil action for breach of contract or specific performance of contract. Similarly, fraud may serve as a basis for a court to tát invoke its equitable jurisdiction.

As a criminal offense[edit]

In common law jurisdictions, as a criminal offense, fraud takes many different forms, some general (e.g., theft by false pretense) and some specific to tát particular categories of victims or misconduct (e.g., ngân hàng fraud, insurance fraud, forgery). The elements of fraud as a crime similarly vary. The requisite elements of perhaps the most general khuông of criminal fraud, theft by false pretense, are the intentional deception of a victim by false representation or pretense with the intent of persuading the victim to tát part with property and with the victim parting with property in reliance on the representation or pretense and with the perpetrator intending to tát keep the property from the victim.[8]

By region[edit]

North America[edit]


Section 380(1) of the Criminal Code provides the general definition for fraud in Canada:

380. (1) Every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, defrauds the public or any person, whether ascertained or not, of any property, money or valuable security or any service,

(a) is guilty of an indictable offence and liable to tát a term of imprisonment not exceeding fourteen years, where the subject-matter of the offence is a testamentary instrument or the value of the subject-matter of the offence exceeds five thousand dollars; or
(b) is guilty
(i) of an indictable offence and is liable to tát imprisonment for a term not exceeding two years, or
(ii) of an offence punishable on summary conviction, where the value of the subject-matter of the offence does not exceed five thousand dollars.[9]

In addition to tát the penalties outlined above, the court can also issue a prohibition order under s. 380.2 (preventing a person from "seeking, obtaining or continuing any employment, or becoming or being a volunteer in any capacity, that involves having authority over the real property, money or valuable security of another person"). It can also make a restitution order under s. 380.3.[10]

The Canadian courts have held that the offence consists of two distinct elements:

  • A prohibited act of deceit, falsehood or other fraudulent means. In the absence of deceit or falsehood, the courts will look objectively for a "dishonest act"; and
  • The deprivation must be caused by the prohibited act, and deprivation must relate to tát property, money, valuable security, or any service.[11]

The Supreme Court of Canada has held that deprivation is satisfied on proof of detriment, prejudice or risk of prejudice; it is not essential that there be actual loss.[12] Deprivation of confidential information, in the nature of a trade secret or copyrighted material that has commercial value, has also been held to tát fall within the scope of the offence.[13]

United States[edit]

Criminal fraud[edit]

The proof requirements for criminal fraud charges in the United States are essentially the same as the requirements for other crimes: guilt must be proved beyond a reasonable doubt. Throughout the United States fraud charges can be misdemeanours or felonies depending on the amount of loss involved. High value fraud can also trigger additional penalties. For example, in California, losses of $500,000 or more will result in an extra two, three, or five years in prison in addition to tát the regular penalty for the fraud.[14]

The U.S. government's 2006 fraud review concluded that fraud is a significantly under-reported crime, and while various agencies and organizations were attempting to tát tackle the issue, greater co-operation was needed to tát achieve a real impact in the public sector.[15] The scale of the problem pointed to tát the need for a small but high-powered toàn thân to tát bring together the numerous counter-fraud initiatives that existed.

Civil fraud[edit]

Although elements may vary by jurisdiction and the specific allegations made by a plaintiff who files a lawsuit that alleged fraud, typical elements of a fraud case in the United States are that:

  1. Somebody misrepresents a material fact in order to tát obtain action or forbearance by another person;
  2. The other person relies upon the misrepresentation; and
  3. The other person suffers injury as a result of the act or forbearance taken in reliance upon the misrepresentation.

To establish a civil claim of fraud, most jurisdictions in the United States require that each element of a fraud claim be pleaded with particularity and be proved by a preponderance of the evidence,[16] meaning that it is more likely kêu ca not that the fraud occurred. Some jurisdictions impose a higher evidentiary standard, such as Washington State's requirement that the elements of fraud be proved with clear, cogent, and convincing evidence (very probable evidence),[17] or Pennsylvania's requirement that common law fraud be proved by clear and convincing evidence.[18]

The measure of damages in fraud cases is normally computed using one of two rules:[19]

  1. The "benefit of bargain" rule, which allows for recovery of damages in the amount of the difference between the value of the property had it been as represented and its actual value;
  2. Out-of-pocket loss, which allows for the recovery of damages in the amount of the difference between the value of what was given and the value of what was received.

Special damages may be allowed if shown to tát have been proximately caused by defendant's fraud and the damage amounts are proved with specificity.

Many jurisdictions permit a plaintiff in a fraud case to tát seek punitive or exemplary damages.[20]



Zhang Yingyu's story collection The Book of Swindles (available here;[21] ca. 1617) testifies to tát rampant commercial fraud, especially involving itinerant businessmen, in late Ming Trung Quốc.[22] The Economist, CNN, and other truyền thông media outlets regularly report on incidents of fraud or bad faith in Chinese business and trade practices.[23][24][25] Forbes cites cybercrime as a persistent and growing threat to tát Chinese consumers.[26]


In India the criminal laws are enshrined in the Indian Penal Code.[27] It is supplemented by the Criminal Procedure Code and Indian Evidence Act.


United Kingdom[edit]

In năm nhâm thìn the estimated value lost through fraud in the UK was £193 billion a year.[28]

In January 2018 the Financial Times reported that the value of UK fraud hit a 15-year high of £2.11bn in 2017, according to tát a study. The article said that the accountancy firm BDO examined reported fraud cases worth more kêu ca £50,000 and found that the total number rose to tát 577 in 2017, compared with 212 in 2003. The study found that the average amount stolen in each incident rose to tát £3.66m, up from £1.5m in 2003.[29]

As at November 2017, fraud is the most common criminal offence in the UK according to tát a study by Crowe Clark Whitehill, Experian and the Centre for Counter Fraud Studies.[30] The study suggests the UK loses over £190 billion per year to tát fraud. £190 billion is more kêu ca 9% of the UK's projected GDP for 2017 ($2,496 (£2,080) billion according to tát Statistics Times.[citation needed]) The estimate for fraud in the UK figure is more kêu ca the entire GDP of countries such as Romania, Qatar and Hungary.[31]

According to tát another review by the UK anti-fraud charity Fraud Advisory Panel (FAP), business fraud accounted for £144bn, while fraud against individuals was estimated at £9.7bn. The FAP has been particularly critical of the tư vấn available from the police to tát victims of fraud in the UK outside of London. Although victims of fraud are generally referred to tát the UK's national fraud and cyber crime reporting centre, kích hoạt Fraud, the FAP found that there was "little chance" that these crime reports would be followed up with any kind of substantive law enforcement action by UK authorities, according to tát the report.[32]

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In July năm nhâm thìn, it was reported that fraudulent activity levels in the UK increased in the 10 years leading up to tát năm nhâm thìn from £52 billion to tát £193 bn. This figure would be a conservative estimate, since as the former commissioner of the City of London Police, Adrian Leppard, has said, only 1 in 12 such crimes are actually reported.[33] Donald Toon, director of the NCA's economic crime command, stated in July 2016: "The annual losses to tát the UK from fraud are estimated to tát be more kêu ca £190bn". Figures released in October năm ngoái from the Crime Survey of England and Wales found that there had been 5.1 million incidents of fraud in England and Wales in the previous year, affecting an estimated one in 12 adults and making it the most common khuông of crime.[34]

Also in July năm nhâm thìn, the Office for National Statistics (ONS) stated "Almost six million fraud and cyber crimes were committed last year in England and Wales and estimated there were two million computer misuse offences and 3.8 million fraud offences in the 12 months to tát the over of March năm nhâm thìn." Fraud affects one in ten people in the UK. According to tát the ONS, most fraud relates to tát ngân hàng tài khoản fraud. These figures are separate from the headline estimate that another 6.3 million crimes (distinct from fraud) were perpetrated in the UK against adults in the year to tát March năm nhâm thìn.[35]

Fraud was not included in a "Crime Harm Index" published by the Office for National Statistics in năm nhâm thìn. Michael Levi, professor of criminology at Cardiff University, remarked in August năm nhâm thìn that it was "deeply regrettable" that fraud was being left out of the first index despite being the most common crime reported to tát police in the UK. Levi said "If you've got some categories that are excluded, they are automatically left out of the police's priorities."[citation needed] The Chief of the National phân tích và đo lường Office (NAO), Sir Anyas Morse has also said "For too long, as a low-value but high-volume crime, online fraud has been overlooked by government, law enforcement and industry. It is now the most commonly experienced crime in England and Wales and demands an urgent response."[36]

HM Treasury issued guidance to tát central government departments in January 2011 concerned with "Tackling Internal Fraud", concerned that economic pressures and potential staff redundancies at the time might lead those staff who "might be tempted" to tát commit fraud to tát make more of any opportunity which might arise, noting a possible shift in the balance between "the reward from fraud" and the risk of detection.[37] An aspect of the guidance was to tát equip staff to tát look out for "fraud indicators": clues or hints that an individual thành viên of staff, team or area of activity might need "a closer look".[37]: Section 4.16 

In 2022, the television program Scam Interceptors revealed that the majority of fraud in the United Kingdom was perpetrated from industrial-scale scamming Gọi centres in Asia.[38]

England, Wales, and Northern Ireland[edit]

Since 2007, fraud in England and Wales and Northern Ireland has been covered by the Fraud Act 2006. The Act was given Royal Assent on 8 November 2006, and came into effect on 15 January 2007.[39]

The Act gives a statutory definition of the criminal offence of fraud, defining it in three classes—fraud by false representation, fraud by failing to tát disclose information, and fraud by abuse of position. It provides that a person found guilty of fraud is liable to tát a fine or imprisonment for up to tát twelve months on summary conviction (six months in Northern Ireland), or a fine or imprisonment for up to tát ten years on conviction on indictment. This Act largely replaces the laws relating to tát obtaining property by deception, obtaining a pecuniary advantage and other offences that were created under the Theft Act 1978.


In Scots law, fraud is covered under the common law and a number of statutory offences. The main fraud offences are common law fraud, uttering, embezzlement, and statutory fraud. The Fraud Act 2006 does not apply in Scotland.

Governmental Organizations[edit]

The Serious Fraud Office is an arm of the Government of the United Kingdom, accountable to tát the Attorney-General.

The National Fraud Authority (NFA) was, until năm trước, a government agency coordinating the counter-fraud response in the UK.

Cifas is a British fraud prevention service, a not-for-profit membership organization for all sectors that enables organizations to tát share and access fraud data using their databases. Cifas is dedicated to tát the prevention of fraud, including internal fraud by staff, and the identification of financial and related crime.


Participants of a 2010 survey by the Association of Certified Fraud Examiners estimated that the typical organization loses five percent of its annual revenue to tát fraud, with a median loss of $160,000. Fraud committed by owners and executives were more kêu ca nine times as costly as employee fraud. The industries most commonly affected are banking, manufacturing, and government.[40]

Types of fraudulent acts[edit]

The highly decorated nhái uniform worn by a man impersonating a Marine, caught by two gunnery sergeants at Times Square in Thủ đô New York City, New York
An advertisement for possibly fraudulent "work-at-home scheme"

The falsification of documents, known as forgery, and counterfeiting are types of fraud involved in physical duplication or fabrication. The "theft" of one's personal information or identity, lượt thích one finding out another's social security number and then using it as identification, is a type of fraud. Fraud can be committed through and across many truyền thông media including mail, wire, phone, and the Internet (computer crime and Internet fraud).

Given the international nature of the trang web and ease with which users can hide their location, obstacles to tát checking identity and legitimacy online, and the variety of hacker techniques available to tát gain access to tát PII have all contributed to tát the very rapid growth of Internet fraud.[41] In some countries, tax fraud is also prosecuted under false billing or tax forgery.[42] There have also been fraudulent "discoveries", e.g., science, where the appetite is for prestige rather kêu ca immediate monetary gain.[43]

Commodities fraud[edit]

The illegal act of obtaining (or the attempt of obtaining) a certain amount of currency in accordance with a contract that promises the later exchange of equated assets, which ultimately never arrive, is a type of fraud, known as commodities fraud.[44] Alternatively, the term can relate to: the failure of registering in an exchange; the act of deliberately providing falsified information to tát clients; the action of executing transactions with the sole purpose of making a profit for the payee; the theft of client funds.[44][better source needed]


A fraudulent manufacturer's suggested retail price on a speaker

The detection of fraudulent activities on a large scale is possible with the harvesting of massive amounts of financial data paired with predictive analytics or forensic analytics, the use of electronic data to tát reconstruct or detect financial fraud.

Using computer-based analytic methods in particular allows for surfacing of errors, anomalies, inefficiencies, irregularities, and biases which often refer to tát fraudsters gravitating to tát certain dollar amounts to tát get past internal control thresholds.[45] These high-level tests include tests related to tát Benford's Law and possibly also those statistics known as descriptive statistics. High-level tests are always followed by more focused tests to tát look for small samples of highly irregular transactions. The familiar methods of correlation and time-series analysis can also be used to tát detect fraud and other irregularities.[46]

Anti-fraud provisioning[edit]

Beyond laws that aim at prevention of fraud, there are also governmental and non-governmental organizations that aim to tát fight fraud. Between 1911 and 1933, 47 states adopted the so-called Blue Sky Laws status.[47] These laws were enacted and enforced at the state level and regulated the offering and sale of securities to tát protect the public from fraud. Though the specific provisions of these laws varied among states, they all required the registration of all securities offerings and sales, as well as of every U.S. stockbroker and brokerage firm.[48] However, these Blue Sky laws were generally found to tát be ineffective. To increase public trust in the capital markets the President of the United States, Franklin D. Roosevelt, established the U.S. Securities and Exchange Commission (SEC).[49] The main reason for the creation of the SEC was to tát regulate the stock market and prevent corporate abuses relating to tát the offering and sale of securities and corporate reporting. The SEC was given the power to tát license and regulate stock exchanges, the companies whose securities traded on them, and the brokers and dealers who conducted the trading.[50]

Further reading[edit]

Apart from fraud, there are several related categories of intentional deceptions that may or may not include the elements of personal gain or damage to tát another individual:

  • Obstruction of justice
  • 18 U.S.C. § 704 which criminalizes false representation of having been awarded any decoration or medal authorized by Congress for the Armed Forces of the United States

See also[edit]


  1. ^ "Legal Dictionary: fraud". Retrieved 27 January 2016.
  2. ^ "Basic Legal Concepts". Journal of Accountancy. October 2004. Retrieved 18 December 2013.
  3. ^ Barclays Corporate, The growing threat of internal fraud, accessed 6 November 2022
  4. ^ "California Civil Jury Instructions: 1900. Intentional Misrepresentation". Judicial Council of California. Retrieved 27 December 2013.
  5. ^ Henning, Peter J. (13 December 2020). "The Difficulty of Proving Financial Crimes". DealBook. Retrieved 23 May 2020.
  6. ^ Long, Cameron, Louis C., Robert W. (1993). "Fraud Litigation in Pennsylvania" (PDF). Stradley. Retrieved 23 May 2020.{{cite web}}: CS1 maint: multiple names: authors list (link)
  7. ^ "The Equitable Remedy of Rescission: A Tool to tát Defeat Fraud - Insurance Law - Insurance Law - LexisNexis® Legal Newsroom". Retrieved 23 May 2020.
  8. ^ "California Criminal Jury Instructions: 1804. Theft By False Pretense". Judicial Council of California. Retrieved 27 December 2013.
  9. ^ "Criminal Code, Section 380". Retrieved 5 December 2013.
  10. ^ "Criminal Code, Sections 380.2 - 380.3". Retrieved 5 December 2013.
  11. ^ Tony Wong. "The Law of Fraud and White Collar Crime in Canada" (PDF). Blake, Cassels & Graydon LLP. Archived from the original (PDF) on 13 August 2012. Retrieved 22 April 2012.
  12. ^ R. v. Olan et al., [1978] 2 S.C.R. 1175. Full text of Supreme Court of Canada decision at LexUM
  13. ^ R. v. Stewart, [1988] 1 S.C.R. 963. Full text of Supreme Court of Canada decision at LexUM
  14. ^ "California Code, Penal Code - PEN § 186.11". California Legislative Information. California State Legislature. Retrieved 9 August 2017. If the pattern of related felony conduct involves the taking of, or results in the loss by another person or entity of, more kêu ca five hundred thousand dollars ($500,000), the additional term of punishment shall be two, three, or five years in the state prison.
  15. ^ "Financial Crimes Report 2006". Federal Bureau of Investigation. Retrieved 6 September 2017.
  16. ^ See, e.g., "Halpert v. Rosenthal, 267 A. 2d 730 (R.I. 1970)". Google Scholar. Retrieved 6 September 2017.
  17. ^ "WPI 160.02 Fraud—Burden of Proof". Washington Pattern Jury Instructions - Civil. West. Retrieved 24 May 2017.
  18. ^ "Boehm v. Riversource Life Insurance Co., năm ngoái PA Super 120, 117 A.3d 308 (Pa. Super. 2015)". Google Scholar. Retrieved 24 May 2017.
  19. ^ Chang, Stanley Y. (April 1994). "The CPA Journal Online". Retrieved 6 September 2017.
  20. ^ Koerner, Theodore G. (January 1958). "Contracts: Damages: Punitive Damages Awarded for Breach Accompanied by Fraudulent Act". Michigan Law Journal. 56 (3): 448–450. doi:10.2307/1286082. JSTOR 1286082.
  21. ^ The Book of Swindles | Columbia University Press. September 2017. ISBN 9780231545648. Retrieved 14 June 2019.
  22. ^ The Book of Swindles - Selections from a Late Ming Collection - Columbia University Press. Columbia University Press. September 2017. ISBN 9780231545648.
  23. ^ "How Trung Quốc is battling ever more intensely in world markets".
  24. ^ Yu, Peter Humphrey and Yingzeng. "Booming Fraud in China".
  25. ^ "Fraud in Trung Quốc is on the up". CNBC. 24 January 2017.
  26. ^ Cheng, Ron. "Cybercrime in China: Online Fraud". Forbes.
  27. ^ "Indian Penal Code". Indian Kanoon.
  28. ^ "UK fraud costing '£193bn a year', new study suggests". Đài truyền hình BBC. 25 May 2016. Retrieved 6 September 2017.
  29. ^ "UK fraud hits 15-year high with value of £2bn". Financial Times. Archived from the original on 10 December 2022.
  30. ^ "Fraud costs the UK economy £190bn as incidents soar | City A.M." Archived from the original on 13 November 2017. Retrieved 13 November 2017.
  31. ^ Murphy, Ian (13 November 2017). "Experian claims fraud costs GB£190 billion per year". Enterprise Times.
  32. ^ The Fraud Review Ten Years On (PDF). Fraud Advisory Panel. năm nhâm thìn.
  33. ^ "Report highlights 'same failings' in fight against fraud 10 years on". Retrieved 18 September 2016.
  34. ^ "UK fraud police release wanted list". BBC News. 18 July 2016. Retrieved 18 September 2016.
  35. ^ "Nearly six million fraud and cyber crimes last year, ONS says". BBC News. 21 July 2016. Retrieved 18 September 2016.
  36. ^ "Online fraud costs public billions but is still not a police priority, says watchdog". The Guardian. Press Association. 30 June 2017. Retrieved 6 September 2017.
  37. ^ a b This article contains OGL licensed text This article incorporates text published under the British Open Government Licence: HM Treasury, Tackling Internal Fraud, published January 2011, archived version accessed 9 November 2022
  38. ^ Dathan, Matt (10 April 2023). "Labour vows to tát bar foreign scam callers using UK numbers". The Times. Retrieved 8 May 2023.
  39. ^ The Fraud Act 2006 (Commencement) Order 2006 - SI 2006 No. 3200 (C.112) ISBN 0-11-075407-7
  40. ^ Report to tát the Nations on Occupational Fraud and Abuse (Report). Association of Certified Fraud Examiners. 2010. Archived from the original on 7 July 2011.
  41. ^ Richet, Jean-Loup (2022). "How cybercriminal communities grow and change: An investigation of ad-fraud communities". Technological Forecasting and Social Change. 174 (121282): 121282. doi:10.1016/j.techfore.2021.121282. ISSN 0040-1625. S2CID 239962449.
  42. ^ "Tax Fraud and the Problem of a Constitutionality Acceptable Definition of Religion". BJ Casino. American Criminal Law. Rev., 1987
  43. ^ Müller, M. J.; Landsberg, B.; Ried, J. (April 2014). "Fraud in science: a plea for a new culture in research". European Journal of Clinical Nutrition. 68 (4): 411–415. doi:10.1038/ejcn.2014.17. ISSN 1476-5640. PMID 24690631.
  44. ^ a b "Commodities fraud | Definition, History, & Examples | Britannica". Retrieved 17 December 2022.
  45. ^ "Forensic Analytics". July–August 2013.
  46. ^ "Using Data Analysis to tát Detect Frauds" (PDF). Association of Certified Fraud Examiners. Archived from the original (PDF) on 5 July 2020. Retrieved 5 July 2020.
  47. ^ "Speech by SEC Staff: remarks at the F. Hodge O'Neal Corporate and securities Law symposium". 21 February 2003.
  48. ^ "Blue Sky Laws". 7 July 2007. Retrieved 5 December 2013.
  49. ^ "Franklin Delano Roosevelt (1882–1945)".
  50. ^ "Securities and Exchange Commission ("SEC")".

Further reading[edit]

  • Edward J. Balleisen Fraud: An American History from Barnum to tát Madoff. ISBN 978-0691164557 (2017). Princeton University Press.
  • Fred Cohen Frauds, Spies, and Lies – and How to tát Defeat Them. ISBN 1-878109-36-7 (2006). ASP Press.
  • Green, Stuart Phường. Lying, Cheating, and Stealing: A Moral Theory of White Collar Crime. Oxford University Press, 2006. ISBN 978-0199225804
  • Review Fraud – Alex Copola Podgor, Ellen S. Criminal Fraud, (1999) Vol, 48, No. 4 American Law Review 1.
  • The Nature, Extent and Economic Impact of Fraud in the UK. February, 2007.
  • The Fraudsters – How Con Artists Steal Your Money. ISBN 978-1-903582-82-4 by Eamon Dillon, published September 2008 by Merlin Publishing
  • Zhang, Yingyu. The Book of Swindles: Selections from a Late Ming Collection. Columbia University Press, 2017. ISBN 978-0231178631

External links[edit]

Wikimedia Commons has truyền thông media related to tát Fraud.

Wikiquote has quotations related to tát Fraud.

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  • The dictionary definition of fraud at Wiktionary
  • Association of Certified Fraud Examiners
  • "Common Scams and Crimes" list from the Federal Bureau of Investigation
  • Fraud Section of the U.S. Department of Justice, Criminal Division