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Full-Text Articles in Physical Sciences and Mathematics

The Fraud Detection Triangle: A New Framework For Selecting Variables In Fraud Detection Research, Adrian Gepp, Kuldeep Kumar, Sukanto Bhattacharya Feb 2016

The Fraud Detection Triangle: A New Framework For Selecting Variables In Fraud Detection Research, Adrian Gepp, Kuldeep Kumar, Sukanto Bhattacharya

Kuldeep Kumar

The selection of explanatory (independent) variables is crucial to developing a fraud detection model. However, the selection process in prior financial statement fraud detection studies is not standardized. Furthermore, the categories of variables differ between studies. Consequently, the new Fraud Detection Triangle framework is proposed as an overall theory to assist in guiding the selection of variables for future fraud detection research. This new framework adapts and extends Cressey’s (1953) well-known and widely-used fraud triangle to make it more suited for use in fraud detection research. While the new framework was developed for financial statement fraud detection, it is more …


A Comparative Analysis Of Decision Trees Vis-À-Vis Other Computational Data Mining Techniques In Automotive Insurance Fraud Detection, Adrian Gepp, Kuldeep Kumar, J Holton Wilson, Sukanto Bhattacharya Jul 2014

A Comparative Analysis Of Decision Trees Vis-À-Vis Other Computational Data Mining Techniques In Automotive Insurance Fraud Detection, Adrian Gepp, Kuldeep Kumar, J Holton Wilson, Sukanto Bhattacharya

Kuldeep Kumar

No abstract provided.


A Mathematical Model For Estimation Of Fibre, Abhijit Bhattacharya, Kuldeep Kumar Jun 2013

A Mathematical Model For Estimation Of Fibre, Abhijit Bhattacharya, Kuldeep Kumar

Kuldeep Kumar

Yield estimates of fibre in Jute plants (Capsulanes) are usually obtained on the basis of random samples of plants. These estimates are required by the government for the purpose of planning and policy formulation. Due to time and resource constraint, it becomes quite often difficult to compute yield estimates from samples of large size. In this paper an attempt has been made to propose a method based on Gaussian quadrature to estimate the fibre yield from smaller samples. Identification of plants comprising a smaller sample and corresponding weights to be assigned to the yield of plants included in the smaller …


Recognition And Resolution Of 'Comprehension Uncertainty' In Ai, Sukanto Bhattacharya, Kuldeep Kumar Jun 2013

Recognition And Resolution Of 'Comprehension Uncertainty' In Ai, Sukanto Bhattacharya, Kuldeep Kumar

Kuldeep Kumar

Handling uncertainty is an important component of most intelligent behaviour – so uncertainty resolution is a key step in the design of an artificially intelligent decision system (Clark, 1990). Like other aspects of intelligent systems design, the aspect of uncertainty resolution is also typically sought to be handled by emulating natural intelligence (Halpern, 2003; Ball and Christensen, 2009). In this regard, a number of computational uncertainty resolution approaches have been proposed and tested by Artificial Intelligence (AI) researchers over the past several decades since birth of Al as a scientific discipline in early 1950s post- publication of Alan Turing's landmark …