Digital Commons Network^™

Firm Type And Unconditional Conservatism: The Indian Experience With Ifrs Convergence, Debarati Basu

American Business Review

This paper investigates how private and public firms vary with respect to unconditional conservatism in financial reporting in the pre and post IFRS worlds. I consider unconditional conservatism (UC) which pre-empts the more commonly studied conditional conservatism, private firms that are differently regulated, IFRS convergence instead of the more uniform IFRS adoption and an emerging market. Using a large Indian sample of 63,000 observations across more than 15,500 firms (~41% are private) over 10 years (2011-2020), I show that private firms are less unconditionally conservative than public firms. Also, contrary to literature, IFRS convergence increases conservatism in India and reduces …

Spring 2024 Student Showcase Program, Office Of Student Research

Spring Showcase for Research and Creative Inquiry

No abstract provided.

Spring 2024 Student Showcase For Research And Inquiry Program, Amorette Barber

Spring Showcase for Research and Creative Inquiry

No abstract provided.

Young Adults Entering The Economy, Connor Whelan, Gabriel Bell, Christian Brantley, Javarius Seabrooks

ENGL 1102 Showcase

This anthology is written with the hopes of educating the public about the current state of the economy and how Generation Z is entering it. This paper goes over the basics of their financial behavior, the negative affects of education monopolies, financial schemes, and new technology that Gen Z has brought to the table.

Aspects Of Pharmaceutical Networks, Hannah Rita Joseph, Afia L. Rahaman, Kaya Wilson

ENGL 1102 Showcase

The theme of our anthology is different drugs and processes of drug usage in the result how the various aspects of the pharmaceutical companies. We analyze the quality of health that Americans receive from certain parts of the health care industry. We have focused on informing and analyzing the increase of insulin prices, and how that affects Americans everyday lives. The delivery methods of medical cannabis, how each method is effective, and how they are administered. As well as pharmaceutical scams and how it affects elderly people, who rely on medication.

Data Profits Vs. Privacy Rights: Ethical Concerns In Data Commerce, Amiah Armstrong

Cybersecurity Undergraduate Research Showcase

In today’s digital age, the collection and sale of customer data for advertising is gaining a growing number of ethical concerns. The act of amassing extensive datasets encompassing customer preferences, behaviors, and personal information raises questions of its true purpose. It is widely acknowledged that companies track and store their customer’s digital activities under the pretext of benefiting the customer, but at what cost? Are users aware of how much of their data is being collected? Do they understand the trade-off between personalized services and the potential invasion of their privacy? This paper aims to show the advantages and disadvantages …

Profiling Cybercriminals: Behavioral Analysis And Motivations Behind Cybercrime Activities, A'Shya Latrice Reynolds

Cybersecurity Undergraduate Research Showcase

The study of cybercriminal behavior and motivations is crucial for understanding and combating the evolving landscape of digital crime. This paper delves into the intricate realm of cybercrime profiling, employing a multidisciplinary approach to dissect the behavioral patterns and underlying motivations of cybercriminals. Drawing from psychology, sociology, and criminology, the research examines the intricate interplay of individual traits, social dynamics, and technological factors that shape cybercriminal activities.

Through analysis of case studies and research, this paper uncovers the diverse range of motivations driving individuals towards engaging in cybercrime. From financial gain and ideological extremism to thrill-seeking and revenge, cybercriminals exhibit …

Foster Parents’ Views Regarding Lack Of Attachment In Children In Foster Care, Ronease Yvette Thompson

Walden Dissertations and Doctoral Studies

No abstract provided.

Analytics Without Borders Program Schedule, Bryant University Department Of Information Systems And Analytics

Analytics Without Borders

No abstract provided.

Divergent Detection: A Comprehensive Study Of Dgas Using Fnns For Original, Noise-Modified, And Linear Recursive Sequences(Lrs), Anthony Rizi

Masters Theses & Doctoral Dissertations

This comprehensive research endeavors to address a pressing issue within the realm of cybersecurity—the challenge posed by malicious activities utilizing Domain Generation Algorithms (DGAs). These algorithms, numbering at least 84 traditional malware families as of late 2023, dynamically generate domain names to facilitate nefarious operations while evading conventional detection mechanisms. The study generated over 159,750 domains and studied more than 1.27 million data points. Existing studies have predominantly focused on surface-level aspects of DGAs, including domain lengths, alphanumeric values, and top-level domains (TLDs). In response to this challenge, the research question at the core of this study aims to investigate …

Tort(?) Arms Races: Abortion And Beyond, Carleen Zubrzycki

DePaul Law Review

No abstract provided.

Determinants Of Bank Competitiveness In Digital Era A Case Study Of South Korea, Young Jun Jin, Yanthi Hutagaol-Martowidjojo

Journal of Banking and Financial Economics

Technical innovations in Digital Era provide the incentives for banks to redesign their business operations to enhance their competitiveness. Prior studies use financial indicator as factors that affect bank competitiveness, however, with the technology advancement, Information Communication Technology (ICT) become major factors in assessing banks’ competitiveness. The aim of this study is to analyze specific ICT factors, as well as financial factors, affecting bank competitiveness. This study examines all 17 commercial banks in South Korea. The ICT factors are measured by IT center operation and IT scandal released in news or mass media while the bank competitiveness is proxied by …

The Impact Of Earnings Management On The Value Of Companies – The Role Of Ownership Structure, Adam Adamczyk, Sławomir Franek

Journal of Banking and Financial Economics

The aim of our paper is to test whether there is a relationship between earnings management and the market value of companies with different ownership structures. Additionally, we examined whether ownership control determines earnings management. Our study was conducted on 632 non-financial companies listed on the Warsaw Stock Exchange between 2013 and 2020. We have assessed panel data models showing that there is no relationship between earnings management and company value. However, there is a negative and statistically significant relationship for companies without a majority direct investor. We also showed that, despite the different impact of manipulation on company value, …

Application Of The Beneish Model On The Warsaw Stock Exchange, Marek Sylwestrzak

Journal of Banking and Financial Economics

This paper investigates irregularities in financial statements by applying the Beneish and Roxas models to Polish firms listed on the Warsaw Stock Exchange from 2015 to 2020. The total sample included 110 observations. The sample comprised companies that had received an adverse or disclaimer opinion by the auditors, but had not been fined by the Polish Financial Supervision Authority (KNF Board). The control firms were selected based on the industry as selected by the standard industrial classification code and on the financial year, with minimizing the difference in the size of total assets. The results indicate that the Roxas model …

Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman

Walden Dissertations and Doctoral Studies

Financial institutions may be liquidated by banking fraud. Bank leaders are concerned about ineffective strategies to prevent fraud and reduce revenue losses. Grounded in the fraud diamond theory and the fraud triangle theory, this qualitative pragmatic inquiry study aimed to identify and explore bank leaders' strategies to reduce fraud in the Nigerian banking industry. Data were collected by conducting semistructured interviews with nine bank leaders from six Nigerian banks and reviewing publicly accessible information from their companies' websites. A thematic approach adapted from Yin's methodology yielded three key themes: (a) the combination of multiple strategies, (b) employee and customer collaboration, …

Technology Assessment For Cybersecurity Organizational Readiness: Case Of Airlines Sector And Electronic Payment, Sultan Ayed Alghamdi, Tugrul Daim, Saeed Mohammed Alzahrani

Engineering and Technology Management Faculty Publications and Presentations

Payment processing systems have advanced significantly in the airline business. Because e-payments are easy, they have captured the attention of many companies in the aviation industry and are quickly becoming the dominant means of payment. However, as technology advances, fraud grows at a comparable rate. Over the years, there has been a surge in payment fraud incidents in the airline sector, reducing the platform's trustworthiness. Despite attempts to eliminate epayment fraud, decision-makers lack the technical expertise required to use the finest fraud detection and prevention assessments. This research recognizes the lack of an established decision model as a hurdle and …

J Mich Dent Assoc March 2024

The Journal of the Michigan Dental Association

Every month, The Journal of the Michigan Dental Association provides news, information, and features about Michigan dentistry to our state's oral health community and the MDA's 6,200+ members. It stands as the primary publication reaching Michigan dentists.

In the March 2024 issue, the Journal focuses on the landscape of practicing in rural settings. Original content includes:

• A cover story discussing "Market Realities for Rural and Small-Town Practices"

• A feature commentary from a new dentist in the Upper Peninsula on "Why I Chose to Practice in Rural Michigan"

• A feature article highlighting a dental education initiative, "Washington’s RIDE Program: A Model …

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Promoting Financial Inclusivity, A Route To Economic Growth: An Empirical Analysis From Sub-Saharan African Countries, Sulayman Jallow, Pradipta Kumar Sahoo, Bamadev Mahapatra

Bulletin of Monetary Economics and Banking

The present study deep dives into the relationship between financial inclusion and per capita income growth of 42 sub-Saharan African countries from 2007 to 2020. With the help of the generalized method of moments (GMM) modeling framework, the study discloses that a rise in the number of bank branches, automated teller machines, and savings stimulates per capita economic growth. Conversely, an elevated number of credit provisions to the private sector and high growth of population hinder per capita economic growth. The policy recommendation is for banking authorities to expand their services to underserved areas, raise interest rates on deposits, and …

Development Of Technology Pilot Training To Reduce The Number Of Senior Citizens Victimized By Computer Fraud Scams, James Eric Johnston

Walden Dissertations and Doctoral Studies

There is need in the public sector to help people 60+ years of age in the safe, practical use of technology for business, personal use, and family interaction. This age group is targeted more than others involving technology fraud. The current study focused on which topics need to be part of Technology Fraud Pilot Training to reduce the victimization that is put upon seniors 60+ years of age. The project included measures that may improve understanding and safe usage of basic technology that is frequently used. These searches came from public administration, technology, government, city government, state sources, and others …

The Myth Of Anonymity: De-Identified Data As Legal Fiction, Elodie Currier Stoffel

New Mexico Law Review

The unregulated collection, processing, and sale of consumer data has led to a plethora of social and legal issues. As regulators attempt to catch up with the “move fast and break things” ethos of tech innovation, “de-identified” or “anonymized” data has remained broadly unprotected. However, computer science literature shows us that “de-identified” data is a legal fiction. This Article examines the source of the de-identification fiction, analyzes the definitions in new state laws which attempt to close the loophole, tracks potential harms, and proposes a legislative solution which aims to ameliorate some of the legal fictions’ negative impacts. Part I …

Environmental, Social, And Governance (Esg) Reporting: Attempting To Bridge The Gap On Reporting Standards And The Need For Uniform Standards, Emilee Kula

Penn State Journal of Law & International Affairs

No abstract provided.

Fixing The Old Boys Club: Comparing The Handling Of Workplace Misconduct By The Nfl And Nwsl For Change, Maranda Phillips

Jeffrey S. Moorad Sports Law Journal

No abstract provided.

Privacy Principles And Harms: Balancing Protection And Innovation, Samuel Aiello

Journal of Cybersecurity Education, Research and Practice

In today's digitally connected world, privacy has transformed from a fundamental human right into a multifaceted challenge. As technology enables the seamless exchange of information, the need to protect personal data has grown exponentially. Privacy has emerged as a critical concern in the digital age, as technological advancements continue to reshape how personal information is collected, stored, and utilized. This paper delves into the fundamental principles of privacy and explores the potential harm that can arise from the mishandling of personal data. It emphasizes the delicate balance between safeguarding individuals' privacy rights and fostering innovation in a data-driven society. By …

Valuing Esg, Aneil Kovvali, Yair Listokin

BYU Law Review

Corporate environmental, social, and governance (ESG) commitments promise to make capitalism better. Unfortunately, ESG has become a hotbed of hype and controversy. The core problem is that ESG mixes vague environmental and social goals with a profit maximization goal and does not provide a framework for resolving the conflicts that exist between them. The result is confusion that invites deception and cynicism. This Article proposes a mechanism for resolving conflicts between goals by translating them into the common language of money. Once nonpecuniary environmental or social goals are translated into dollar values, they can provide clear and actionable guidance for …

Failing To Learn The Lessons Of Madoff: Problems With Applying Iqbal To Fraud Claims, Howard Gutman, Chris Garino

University of Massachusetts Law Review

The Iqbal standard requires all civil actions filed in federal courts to provide detailed proof at the pleading stage for the claim to proceed. Under this standard, cases are adjudicated without the aid of discovery or deposition of witnesses. Cases are decided at the pleading stage based on the documents and statements provided by the one accused of fraud. The tools to uncover deception are not available at this stage. This article argues that the Iqbal pleading standard fails to allow civil courts to adequately detect and adjudicate fraud claims. This article explores fraudulent financial schemes, the Iqbal standard, the …

E-Ethics, 2000 February, Advocate Aurora Health

Historical Documents - Combined

The Park Ridge Center, Chicago, IL: Issue of "e-Ethics", a publication from The Park Ridge Center for the Study of Health, Faith and Ethics, associated with Lutheran General Hospital. This issue has a case study on the use of placebos in a clinical setting, and a case study on "upcoding" and other financial fraud. Also included is a calendar of upcoming events.

Applications Of Fractional Supersaturated Process And Factor Analysis In The Systemic Risks Of Financial Fraud, Talal Abdulrahman Alanazi, Abdulmohsen O Alshammari

Journal of Statistics Applications & Probability

Fraud is defined as an act committed to deceive people and undermine their trust in financial institutions. The effects of fraud in government financial institutions, the private sector, and at the societal level show that it deeply feeds the economy. Objective. This study aims to shed light on the effects of financial fraud, measure its impact, and determine means to control it. Methods and Materials. This study considered a survey and a questionnaire was used to collect primary data. The total number of participants included in the questionnaire was 77. Two methods were used to search for the real effects …

Supercharge Your Research Impact For The Health Sciences, Alanna Natanson

VCU Libraries Faculty and Staff Publications

Health science researchers at all stages of their career can use the strategies and tools in this guide to promote their scholarly research and document its impact on the field and wider world. Promoting and documenting research is important for crafting biosketches for grant applications and applying for promotion/tenure. Topics in the guide include selecting a journal for manuscript submission, open access publishing models, submitting supplementary materials to repositories, building a record of your scholarship, and exploring article-level and author-level metrics in Web of Science and Google Scholar. Explore the links to further background information and follow the step-by-step instructions.

Data Science In Finance: Challenges And Opportunities, Xianrong Zheng, Elizabeth Gildea, Sheng Chai, Tongxiao Zhang, Shuxi Wang

Information Technology & Decision Sciences Faculty Publications

Data science has become increasingly popular due to emerging technologies, including generative AI, big data, deep learning, etc. It can provide insights from data that are hard to determine from a human perspective. Data science in finance helps to provide more personal and safer experiences for customers and develop cutting-edge solutions for a company. This paper surveys the challenges and opportunities in applying data science to finance. It provides a state-of-the-art review of financial technologies, algorithmic trading, and fraud detection. Also, the paper identifies two research topics. One is how to use generative AI in algorithmic trading. The other is …

Does Personality Traits And Security Habits Influence Security Of Personal Identification Numbers? The Context Of Mobile Money Services In Tanzania., Daniel Ntabagi Koloseni

Journal of International Technology and Information Management

Security is an important ingredient in financial transactions; as such, it is imperative that attention should be paid to enhancing the security habits and user behaviours of mobile payment services. Establishing a link between security habits, personality characteristics, and security behaviours provides a new dimension to studying security behaviours regarding mobile money services. Therefore, this study investigates how personality traits affect security behaviours and habits and how security habits mediate the link between personality traits and PIN security practices. The study found that conscientiousness, openness to experience, extroversion and security habits influence PIN security practices, while conscientiousness, agreeableness, and neuroticism …