Digital Commons Network^™

Exposing And Fixing Causes Of Inconsistency And Nondeterminism In Clustering Implementations, Xin Yin

Dissertations

Cluster analysis aka Clustering is used in myriad applications, including high-stakes domains, by millions of users. Clustering users should be able to assume that clustering implementations are correct, reliable, and for a given algorithm, interchangeable. Based on observations in a wide-range of real-world clustering implementations, this dissertation challenges the aforementioned assumptions.

This dissertation introduces an approach named SmokeOut that uses differential clustering to show that clustering implementations suffer from nondeterminism and inconsistency: on a given input dataset and using a given clustering algorithm, clustering outcomes and accuracy vary widely between (1) successive runs of the same toolkit, i.e., nondeterminism, and …

Wmu Board Of Trustees Formal Session December 16, 2021, Wmu Board Of Trustees

WMU Board of Trustees Meetings

Acceptance of the Agenda

Approval of the Minutes (November 4, 2021 and November 16, 2021 Meetings)

Remarks by the Chair

Remarks by the President

Updates by the Faculty Senate President

Updates by the Western Student Association President

Updates by the Graduate Student Association Vice President

Community Policing: Campus Safety through Service-Oriented Operation

Annual Presidential Assessment

Public Comments Regarding Action Items

Action Items

• Approval of Capital Expenditure for WMU Homer Stryker M.D. School of Medicine
• Presidential Compensation

Consent Items

• Curriculum Proposals
• Personnel Report
• Revised WMU Duty to Report Criminal Acts Policy
• WMU Lease Agreement with FedEx Office and Print Services
• Annuity …

The Right Side Of The Coin: State Approaches In Regulating Virtual Currencies, Zachary Miller

Seton Hall Journal of Legislation and Public Policy

No abstract provided.

Reexamining The Vicarious Criminal Liability Of Corporations For The Willful Crimes Of Their Employees, Evan Tuttle

Cleveland State Law Review

Corporate compliance programs in the United States have evolved substantially in the past several decades, expanding exponentially in both number and scope. Yet, our legal standard of corporate criminal liability for the acts of employees has remained largely unchanged for the past fifty years. United States v. Hilton Hotels established that a corporation can be held liable for the acts of its employee, even though the employee’s conduct may be contrary to their actual instructions or contrary to the employer’s stated policies. That holding, cited with favor by the Supreme Court, was based on a deeply flawed interpretation of precedent, …

Prosocial Fraud, Julia Y. Lee

Seton Hall Law Review

No abstract provided.

Don't Bite The Bait: Phishing Attack For Internet Banking (E-Banking), Ilker Kara

Journal of Digital Forensics, Security and Law

Phishing attacks are based on obtaining desired information from users quickly and easily with the help of misdirecting, panicking, curiosity, or excitement. Most of the phishing web sites are designed on internet banking(e-banking) and the attackers can acquire financial information of misled users with the tactics and discourses they develop. Despite the increase of prevention techniques against phishing attacks day by day, an effective solution could not be found for this issue due to the human factor. Because of this reason, real phishing attack studies are essential to study and analyze the attackers’ attack techniques and strategies. This study focused …

About Cdic, Taiwan: Central Deposit Insurance Corporation

Documents

No abstract provided.

The Criminalization Of Foreign Relations, Steven Arrigg Koh

Fordham Law Review

Overcriminalization has rightly generated national condemnation among policymakers, scholars, and practitioners alike. And yet, such scholarship often assumes that the encroachment of criminal justice stops at our borders. This Article argues that our foreign relations are also at risk of overcriminalization due to overzealous prosecution, overreaching legislation, and presidential politicization—and that this may be particularly problematic when U.S. criminal justice supplants certain nonpenal U.S. foreign policies abroad. This Article proposes three key reforms—presidential distancing, prosecutorial integration, and legislative de-escalation—to assure a principled place for criminal justice in foreign relations.

Hong Kong Youngsters Pursuing Career In The Greater Bay Area : Opportunities And Challenges, King Leung Cheng

SOC 605 Comparative Social Policy Research Project - Student Works

In the past two years, Hong Kong has undergone tremendous changes in its internal and external environments. Under the influence of social movements, Sino-US trade negotiations, pandemic and the global economic downturn, Hong Kong's local economy continues to be sluggish. The number of unemployed continues to rise, and the youth unemployment rate is much higher than that of other age groups. To get out of adversity, the younger generation needs diversified development, and the construction of the Guangdong-Hong Kong-Macao Greater Bay Area might just open up a new path for them.

Based on existing evidence, this study discusses Hong Kong …

A Qualitative Study On Predictive Models In Accounting Fraud Detection, Anthony Cecil

Doctoral Dissertations and Projects

Companies lose an estimated 5% of revenue each year due to occupational fraud. This level of fraud can significantly disrupt the capital markets and cause companies to go bankrupt. Unless organizations, the government, and the accounting profession develop a systematic approach for accounting fraud detection, investors and employees will continue to lose money. This study explored subject matter experts’ perceptions of building and deploying artificial intelligence and predictive models to detect accounting fraud. This case study consisted of interviews with 10 participants with expertise in predictive modeling, auditing, and investigating, as well as a systematic literature review of research and …

Oig: Semiannual Report To Congress, Federal Reserve System: Board Of Governors: Office Of Inspector General, United States: Consumer Financial Protection Bureau (Cfpb)

Documents

No abstract provided.

Automatic Short Answer Grading Using Deep Learning, Jinzhu Luo

Theses and Dissertations

Under the influence of the COVID-19 pandemic, traditional in-person teaching has undergone significant changes. Online courses become an essential education method. However, online teaching lacks adequate evaluation approaches. That's why exams are still indispensable. However, grading short answer exam questions can be an onerous task. In this work, we propose a novel Automatic Short Answer Grading (ASAG) model based on the Sentence BERT model. On the Short Answer Scoring V2.0 dataset, our proposed model shows improvements on accuracy, Marco F1 score, and Weighted F1 score comparing to the results obtained from the BERT model. In addition, we also compare different …

Mixed-Signal Stock Splits, Ahmed M. Elnahas, Pankaj K. Jain, Thomas H. Mcinish

School of Economics and Finance Faculty Publications

We investigate CEOs who combine insider selling with stock splits, which is suspicious, because dumping stocks is inconsistent with the positive stock-split signal. Our empirical results indicate that, compared with other splits, these mixed-signal splits perform poorly and are followed by much lower buy-and-hold abnormal returns and much higher likelihoods of announcing an earnings restatement and CEO turnover in the post-split period. Our results are robust to entropy balancing and controlling for CEO characteristics, incentives, and corporate governance and highlight previously ignored agency issues around stock splits. Attention to insider trades is essential to properly interpret a stock-split signal.

Deism Defined And Defended, Carlo Alvaro

Publications and Research

No abstract provided.

Psychological Data Breach Harms, Ido Kilovaty

North Carolina Journal of Law & Technology

No abstract provided.

An Exploration Of Internal Control Deficiencies And Their Impact On Fraud In Local Churches In Nigeria, Samuel Eze

Doctoral Dissertations and Projects

This research study explores the impact of internal control deficiencies on fraud in local churches in Nigeria and provides church leaders, trusted church members, employees, and volunteers with the necessary tools to guard church funds and assets from fraud and waste of resources. The researcher designed the study to answer six research questions addressed with 16 semi-structured interview questions and the outcome was obtained from 17 church leaders, ministers, employees, and volunteers of local churches in the Enugu area, Nigeria. The six themes that emerged from the study include accountability and stewardship, good internal control procedures, segregation of duties, disciplinary …

Taxthemis: Interactive Mining And Exploration Of Suspicious Tax Evasion Group, Yating Lin, Kamkwai Wong, Yong Wang, Rong Zhang, Bo Dong, Huamin Qu, Qinghua Zheng

Research Collection School Of Computing and Information Systems

Tax evasion is a serious economic problem for many countries, as it can undermine the government’s tax system and lead to an unfair business competition environment. Recent research has applied data analytics techniques to analyze and detect tax evasion behaviors of individual taxpayers. However, they have failed to support the analysis and exploration of the related party transaction tax evasion (RPTTE) behaviors (e.g., transfer pricing), where a group of taxpayers is involved. In this paper, we present TaxThemis, an interactive visual analytics system to help tax officers mine and explore suspicious tax evasion groups through analyzing heterogeneous tax-related data. A …

The Indiana Statesman, September 2, 2021, Indiana State University

Student Newspaper

TKTS booth with tickets when Broadway returns; Tropical storm Larry to be major hurricane; Charges filed: Workers faked documents to avoid vaccine; Manson ex suing rocker for assault blasts his attempt to discredit her

Emergency Money: Lessons From The Paycheck Protection Program, Susan C. Morse

University of Michigan Journal of Law Reform

The Paycheck Protection Program, or PPP, was huge. Between April 2020 and May 2021, it provided almost $800 billion to more than 11 million businesses—about a third of all U.S. businesses with 500 employees or fewer. The PPP was also flawed. Treasury and the Small Business Administration faced incomplete statutory instructions and a challenging tradeoff between speed and accuracy in distributing PPP funds.

These flaws make the PPP a realistic and valuable case study; the PPP reveals tools that can be applied to similar distributions of emergency funds. One tool is back-end adjustments, meaning that funds are first distributed and …

Consequences Of The Criminalization Of Trade Secret Theft In Canada

UBC Law Review

No abstract provided.

Darq Technology As A Digital Transformation Strategy In Terms Of Global Crises, Jerzy Kisielnicki, Jan Zadrożny

European Management Studies

Purpose: The aim of the paper is (1) to analyze the DARQ (Distributed ledger, Artificial Intelligence, Extended Reality, Quantum Computing) technology in terms of its implementations and (2) to compare these technologies with the SMAC technology (Social, Mobile, Analytics, Cloud). We present the thesis that DARQ technologies can help in building information systems aimed at both predicting and monitoring global crises. We argue that the DARQ technology will support the management of network organizations in the first period of development. Design/methodology/approach: The research procedure consists of the following steps: literature analysis, conducting qualitative research and its presentation, obtaining expert opinions …

Evolving Information Security Governance Practices From Evolving Technologies: Focus On Covid-19 Lockdowns, Cosmas Ngwenya, Kennedy Njenga

The African Journal of Information Systems

This paper contemporizes evolving information security (IS) governance practices during the coronavirus pandemic (Covid-19) in South Africa. Using post-structuralism as a lens, we offer distinct insights regarding how information systems and technologies are evolving and the impact they present to the governance of IS systems during intermittent lockdowns. An online self-administered questionnaire was designed and distributed using Google forms to elicit data around evolution. A link was emailed to 160 respondents fitting pre-defined criteria. Data was exported to a statistical analysis software for analysis. Our results present an important relationship between technology evolutions and IS threats and that changes in …

Credit Card Security System And Fraud Detection Algorithm, Baker Al-Smadi

Doctoral Dissertations

Credit card fraud is one of the most critical threats affecting individuals and companies worldwide, particularly with the growing number of financial transactions involving credit cards every day. The most common threats are likely to come from database breaches and identity theft. All these threats threat put the security of financial transactions at severe risk and require a fundamental solution.

This dissertation aims to suggest a secure online payment system that significantly improves credit card security. Our system can be particularly resilient to potential cyber-attacks, unauthorized users, man-in-the-middle, and guessing attacks for credit card number generation or illegal financial activities …

The Role Of Trust In Advice Acceptance From Non-Human Actors, Rahul Banerjee

Dissertations and Theses Collection (Open Access)

Advancements in technology are now allowing non-human actors in the form of robot-advisors, driverless cars, medical assistants to perform increasingly complex tasks. While technological change is as old as civilization, these non-human actors can do novel tasks. One such task is that they provide advice which is a credence service (Dulleck, & Kerschbamer, 2006). Using a financial services context this thesis studies the role trust plays in advice acceptance.

Robo-advisors are rapidly replacing human financial advisors as the agent-provider for portfolio investment services. For centuries, it was the banker (human financial advisor) who was responsible for providing his investors with …

Corporate Ethical Training: An Answer To White-Collar Crimes, Richard Pitre, Claudius Claiborne

The Journal of Values-Based Leadership

The modern business corporation is a culturally significant component of American Society. It is facing a cultural invasion of the highest order. The categorical imperative, an unconditional principle that rational individuals must follow despite natural desires or inclinations to do otherwise, is today being called into question. This is most likely the result of grounding moral values upon information that is transient and unstable rather than upon established data. The social contract, which governs the formation and maintenance of individual morals, is a requirement in organizations that demands collective agency – employees acting together to set forth moral rules of …

Engl 2311 - Technical And Professional Writing - Language And Communication, Manjit Kaur, Ymitri Mathison, Christanna Eshleman, Keith Evans, Joy Patterson

Open Education Resources

This OER packet contains the course materials for ENGL 2311 - Technical and Professional Writing that introduce you to some of the most important aspects of writing in the worlds of science, technology, and business—in other words, the kind of writing that scientists, nurses, doctors, computer specialists, government officials, engineers, and other professionals do as a part of their regular work. The skills learned in technical writing courses can be useful in other fields as well, including education and social sciences. Technical writing involves communicating complex information to a specific audience who will use it to accomplish some goal or …

Fraud Detection Using Data Analytics, Ayesha Karmustaji

Theses

At present, the biggest concern of every organization is to detect and control financial fraud. Tax frauds cause the loss of billions of dollars every year. As a result, data mining techniques are used to combat the growing problem of tax fraud. Tax evasions cause a reduction in revenue collection. It also has a bleak impact on government policies and budget. The goal of this study is to describe the use of data analytics tools to process and analyze tax data related to value-added tax evasions. This study is a conceptual perspective that provides a theoretical and methodological basis for …

The First Sign: Detecting Future Financial Fraud From The Ipo Prospectus, Lisa Spadaccini Anderson

Graduate Theses and Dissertations

In this study, I examine whether it is possible to predict future financial statement fraud using disclosure content prior to the fraud. Specifically, I employ a machine learning algorithm to construct a unique measure based on the lexical cues embedded within a firm’s first public disclosure, the Management’s Discussion and Analysis section of the S-1 filing, during the Initial Public Offering process. I use this measure to predict whether a firm that is not already committing fraud will commit fraud within five years of the Initial Public Offering (IPO) that results in an Accounting or Enforcement Release (AAER). I find …

Article Iii Standing, The Sword And The Shield: Resolving A Circuit Split In Favor Of Data Breach Plaintiffs, R. Andrew Grindstaff

William & Mary Bill of Rights Journal

The recent proliferation of data breaches is one such event requiring a rethreading of standing doctrine. The Courts of Appeal are currently split on whether to allow or deny standing for data breach plaintiffs—those persons seeking recourse from the entities that fell victim to the breach and therein lost plaintiffs’ data to an unknown third party. Standing requires plaintiffs to show some injury, and how courts approach the concept of injury in these data breach cases determines whether plaintiffs will survive the standing analysis. Despite the disparate treatment of litigants across the circuits, the Supreme Court has repeatedly punted when …

Fraud Against Financial Institutions: Judging Materiality Post-Escobar, Matthew A. Edwards

William & Mary Business Law Review

In Neder v. United States, 527 U.S. 1 (1999), the Supreme Court held that proof of materiality is required for convictions under the federal mail, wire and bank fraud statutes. During the past 20 years, the federal courts have endeavored to apply the complex common law concept of materiality to the federal criminal law context. The Supreme Court’s recent decision in Universal Health Services, Inc. v. United States ex rel. Escobar, 136 S. Ct. 1989 (2016), a civil case involving the False Claims Act, provided the federal appellate courts with an ideal opportunity to reconsider materiality standards in federal fraud …