Digital Commons Network^™

Explainable A.I. For Analysis And Interpretation Of Heterogeneous Crime Data., Sadaf Ahmed

Electronic Theses and Dissertations

This dissertation examines the problem of fragmented data in the context of crime and cybercrime analysis. While both domains generate substantial public data, these sources vary widely in format, structure, and coverage, making it difficult to perform consistent inference or develop reliable predictive models. To address these limitations, this work proposes a layered integration framework grounded in ontology-driven modeling and data fusion. The approach is applied to two distinct but related case studies, each focused on constructing a coherent representation of criminal activity from heterogeneous sources. The first case study explores the integration of drug and human trafficking data from …

Improving Detection Capabilities Of Traditional Machine Learning (Ml) Algorithms Against Data Poisoning Attacks On Image Data, Sabrina Perry

Electronic Theses and Dissertations

Machine learning (ML) algorithms play a critical role in automated decision-making systems across domains such as healthcare, finance, and autonomous systems. However, these models are increasingly vulnerable to adversarial threats, particularly poisoning attacks that manipulate training data without the knowledge of the ML developers. As ML models are often trained on publicly available data, data poisoning is trivial for attackers to perform, with no way to determine if training data is legitimate, poisoned during data collection, or poisoned during training in the current ML training pipeline.

This dissertation investigates data poisoning attacks, with a focus on label flipping and gradient …

Comparative Analysis Of Deep Learning-Based Anomaly Detection Models For Gps Spoofing Detection, Hasan Mirzakhaninafchi

Electronic Theses and Dissertations

As autonomous vehicles (AVs) become integral to modern transportation, their susceptibility to cyber-attacks, particularly GPS spoofing, presents a serious security threat. This study addresses these challenges by applying a suite of deep learning models to enhance the detection of anomalous GPS signals. Focusing on autoencoder-based architectures, the proposed models such as long short-term memory-based variational autoencoder (LSTM-VAE), LSTM-based autoencoder (LSTM-AE), multilayer perceptron-based variational autoencoder (MLP-VAE), MLP-based Autoencoder (MLPAE), Stacked LSTM-based variational autoencoder (Stacked-LSTM-VAE), stacked LSTM-based autoencoder (Stacked-LSTM-AE), memory-augmented-LSTM-VAE (Mem-LSTM-VAE), and time-series-anomaly-detection-generative-adversarial-networks (TadGAN) were trained exclusively on authentic GPS data. This unsupervised learning approach which used for the above-mentioned models enables …

Optimizing E-Payment Applications For Older Adults: User-Centered Solutions To Improve Security, Privacy, Usability, And Accessibility, Urvashi Kishnani

Electronic Theses and Dissertations

In an increasingly digital world, older adults are rapidly becoming a vital demographic in the realm of electronic financial transactions. It is imperative to address their unique needs and challenges to ensure their financial well-being. Older adults can be more vulnerable to various online threats, making security and privacy paramount. As they adapt to the digital age, understanding their specific privacy concerns and preferences is crucial for creating trustworthy e-payment systems. Moreover, enhancing the usability of e-payment applications for older adults promotes financial independence and inclusion, contributing to their overall quality of life. By focusing on these critical dimensions, we …

The Correlations Of Financial Exploitation On Senior Adults Over 65, Carmen Price

Electronic Theses and Dissertations

With the increase in people over the age of 65, the need for education about elder abuse and intervention in confirmed cases has become a priority for service providers, including social workers. The purpose of this study is to bring awareness to the different circumstances attributing to a senior adult over the age of 65 becoming a victim of elder abuse or financial exploitation. This exploratory descriptive study gathered data from the Texas Department of Family and Protective Services Open Data Portal and the 2020 U.S. Census Bureau. Various analyses were conducted to determine what may cause someone to be …

Risk In Privacy Breach Determination: The Application Of Prospect Theory To Healthcare Privacy Officers, Amanda Walden

Electronic Theses and Dissertations

A significant concern in healthcare is that of patient privacy and how organizations protect against unauthorized access to protected health information. The federal government has responded by instituting policies and guidelines on requirements for protection. However, the policy language leaves areas open to interpretation by those following the guidelines. Reporting to the Office for Civil Rights and/or the patient can open an organization to risk of financial and possible criminal penalties. There is a risk of harm to their reputation which could impact patient visits and market share. Therefore, Privacy Officers might view risk in different ways and therefore handle …

The Efficacy Of A 6-Week Evidence-Based Support Group For Caregivers Of Dementia In A Primary Care Setting, Mona Shah

Electronic Theses and Dissertations

More than 16 million Americans provide unpaid care for those with Alzheimer's disease and other dementias. Extant literature has well documented the increased risk for physical, emotional, social and financial burden associated with caregiving. While intensive support groups may be well-suited to caregiver needs, they are often difficult to implement given financial, personnel and resource constraints. Thus, the purpose of this study is to examine the efficacy of a theoretically-based, 6-week caregiver support group in a community primary care setting. The group focuses on self-care, behavior management techniques and interdisciplinary caregiver resources. A total of 22 participants completed the active …

Three Essays On The Compensation, Structure, And Decision Making Of The Board Of Directors, Duong Pham

Electronic Theses and Dissertations

My first essay examines compensation of newly formed boards of directors following tax-free corporate spin-offs. The empirical results show newly formed spin-off boards are paid significantly more than peer boards in the same industry with similar firm size. Higher compensation is observed for spin-off firms where the CEOs are not formerly employed by the parent firms but not for spin-off firms with parent related CEOs, indicating that new directors demand higher compensation for the work involved in setting up the new governing system for the spun-off firms especially when there is a brand new CEO managing the spinoff firm. Differences …

A Reduced Labeled Samples (Rls) Framework For Classification Of Imbalanced Concept-Drifting Streaming Data., Elaheh Arabmakki

Electronic Theses and Dissertations

Stream processing frameworks are designed to process the streaming data that arrives in time. An example of such data is stream of emails that a user receives every day. Most of the real world data streams are also imbalanced as is in the stream of emails, which contains few spam emails compared to a lot of legitimate emails. The classification of the imbalanced data stream is challenging due to the several reasons: First of all, data streams are huge and they can not be stored in the memory for one time processing. Second, if the data is imbalanced, the accuracy …

Re-Thinking The Intentionality Of Fraud: Constructing And Testing The Theory Of Unintended Amoral Behavior To Explain Fraudulent Financial Reporting, Andrew Dill

Electronic Theses and Dissertations

My three-paper dissertation is aimed at applying the concepts of bounded ethicality and ethical fading to accounting fraud. Typical of relatively new fields such as behavioral ethics, theoretical models are scarce (Tenbrunsel & Smith-Crowe, 2008). As such, the purpose of Study 1 is to unify disparate theories and ideas from psychology and behavioral ethics as a means of constructing a theory, the Theory of Unintended Amoral Behavior (TUAB), which includes the concepts of bounded ethicality and ethical fading. In addition, the pressure for management to meet earnings expectations is discussed through the lens of the TUAB as an example of …

Conditions Associated With Increased Risk Of Fraud: A Model For Publicly Traded Restaurant Companies, Elizabeth Yost

Electronic Theses and Dissertations

The central focus of this dissertation study is to understand the impact of the Sarbanes-Oxley Act and the factors that contribute to increased risk of fraud in order to determine why fraud may occur despite the imposed regulation of the Sarbanes-Oxley Act. The main premise of the study tests the application of the fraud triangle framework constructs to publicly traded restaurant companies during the time period of 2002-2014, using proxy variables defined through literature. Essentially, the study seeks to identify the factors that may provide the optimal criteria to engage in fraudulent or opportunistic behavior. The fraud triangle theoretical framework …

Missouri! Bright Land Of The West: Civil War Memory And Western Identity In Missouri, Amy Fluker

Electronic Theses and Dissertations

This project argues that Missouri’s singular position as a border state not only between the North and South, but also between the East and West shaped the state’s Civil War experience as well as its memory of the conflict. During the Civil War, Missouri was a slaveholding border state on the western frontier and home to a diverse and divided population. Neither wholly Union nor Confederate, Missouri’s Civil War was bitterly divisive. In its aftermath, Missourians struggled to come to terms with what it had been about. They found no place within the national narratives of Civil War commemoration emerging …

Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources And A Strategy For The Southern African Customs Union, Patrick Grant Mclennan

Electronic Theses and Dissertations

An increase in the number of multinational enterprises (MNEs) has increased the attention on cross-border challenges, such as transfer price manipulation (TPM). TPM is a development issue - it undermines institutions as well as siphons money from government revenues that could be directed towards programs for human development. Pervasive corruption in the natural resource sector supports an environment where TPM can flourish. This paper develops a strategy for combating TPM within the countries of the Southern African Customs Union. It does this by 1) defining the terrain of illicit flows, both generally and specifically to the abuse of transfer pricing …

Information Security In The Age Of Cloud Computing, James Eric Sims

Electronic Theses and Dissertations

Information security has been a particularly hot topic since the enhanced internal control requirements of Sarbanes-Oxley (SOX) were introduced in 2002. At about this same time, cloud computing started its explosive growth. Outsourcing of mission-critical functions has always been a gamble for managers, but the advantages of cloud computing are too tempting to ignore. However, the move to cloud computing could prove very costly for a business if the implementation were to fail. When making the decision to outsource critical functions, managers look to accountants to provide assurance that their data and transactions will be secure and that emergency procedures …

Essays On Corporate Governance, Tih Koon Tan

Electronic Theses and Dissertations

This dissertation is composed by two essays that explore corporate governance issues in S&P firms. The first essay examines changes in corporate governance after a firm gets added to the S&P 500 index? Using firms added from 1994 to 2007, this paper examines how governance mechanisms change for these firms. Specifically, I look at both the overall governance and details on how each mechanism changes. I find that governance improves after being added to the index. Controlling for firm size, leverage, prior firm performance, and growth opportunities, the market reacts positively to governance improvements as a whole. In addition, changes …

A Theory Of Complex Adaptive Inquiring Organizations: Application To Continuous Assurance Of Corporate Financial Information, John Kuhn

Electronic Theses and Dissertations

Drawing upon the theories of complexity and complex adaptive systems and the Singerian Inquiring System from C. West Churchman's seminal work The Design of Inquiring Systems the dissertation herein develops a systems design theory for continuous auditing systems. The dissertation consists of discussion of the two foundational theories, development of the Theory of Complex Adaptive Inquiring Organizations (CAIO) and associated design principles for a continuous auditing system supporting a CAIO, and instantiation of the CAIO theory. The instantiation consists of an agent-based model depicting the marketplace for Frontier Airlines that generates an anticipated market share used as an integral component …

Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing, Renu V. Desai

Electronic Theses and Dissertations

This dissertation evaluates the economic and ethical considerations underlying the outsourcing of professional services such as finance and accounting. The dissertation is comprised of three separate, but related studies. The first study explores the adequacy of the disclosure rules recommended in the revised ethics rulings regarding disclosure of outsourcing relationships and the resulting ethical and economic repercussions for both, the AICPA members and their clients. The second study analyzes the disclosure rules recommended in the AICPA ethics rulings regarding disclosure of outsourcing relationships from an ethical standpoint. The third study adopts the perspective of the third party service provider. The …