Fraud was defined as a willful misrepresentation, falsification, or omission of a material fact. The themes of forgery, falsification, plagiarism, and mistaken identity abound. Kuran calls the resulting misrepresentation "preference falsification". Bribery was regarded as worse than favouritism or document falsification. The U.S. National Science Foundation defines three types of research misconduct&colon; fabrication, falsification, and plagiarism. It is not comparable to modern falsification or plagiarism. The elections were subject to allegations of outright falsification. In Switzerland, however, some tax misconduct (such as the deliberate falsification of records) is criminal. Those errors may be made intentionally (deliberate falsification) or non-intentionally (random or systematic errors). OSCE observers described the vote as "flawed", including "several cases of deliberate falsification of results". Such evidence is called a falsification of the hypothesis. There are several elements at play beyond the deliberate falsification of the past. The registration process itself was open to falsification and manipulation. The assertion has been criticized as a falsification. The guards on duty were later charged with conspiracy and record falsification.