Digital Commons Network^™

We Like To Talk About Wrongful Convictions, But Does The United States Produce “Rightful” Convictions?, Roxann Matthews

Seattle Journal for Social Justice

No abstract provided.

Strategies That Retail Business Owners Use To Prevent And Reduce Employee Theft, Mohammed Alcobary

Walden Dissertations and Doctoral Studies

Retail business owners suffer billions of dollars in financial loss from employee theft and fraud activities, which impacts a retail business owner’s ability to remain financially stable and profitable. Retail business leaders are accountable for employee theft because employee theft goes beyond the financial loss to impact business failure and the organization’s loss of reputation. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies retail business leaders use to prevent and mitigate employee theft. Participants included six retail business leaders in Nigeria who had successfully used strategies to prevent and reduce …

Impact Of Internal Control On Fraud In Ghana’S Cap 30 Pension Payment, David Annan-Bonny

Walden Dissertations and Doctoral Studies

The Pensions Ordinance No. 42 of 1950 (Pensions Act 1950), coded as the Cap 30 pension system, provides for pensions, gratuities, and other allowances for public servants. But despite internal controls, Ghana’s Cap 30 pension payment system continues to suffer from corruption. The purpose of this study was to explore the impact of internal controls on fraud in the payment of Cap 30 pension gratuities and allowances at the national treasury in Ghana as well as the factors that inhibit the effective application of internal controls in the processing, computation, and payment of Cap 30 pension gratuities and allowances. The …

Procurement Fraud Prevention Strategies In Ghanaian Gold Mining Companies, Alfred Ekow Taylor

Walden Dissertations and Doctoral Studies

Procurement fraud occurs at various stages of the procurement lifecycle and can be very costly to organizations. Business managers are concerned with the enormous impact of procurement fraud on business revenue. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies business managers use to detect, control, and prevent procurement fraud successfully. The participants were six procurement managers in Ghanaian gold mining companies who successfully detected, controlled, and prevented procurement fraud. Data were collected using semistructured interviews and a review of company documents. Through thematic analysis, three themes emerged: (a) internal control …

Procurement Fraud Prevention Strategies In Ghanaian Gold Mining Companies, Alfred Ekow Taylor

Walden Dissertations and Doctoral Studies

Procurement fraud occurs at various stages of the procurement lifecycle and can be very costly to organizations. Business managers are concerned with the enormous impact of procurement fraud on business revenue. Grounded in Cressey’s fraud triangle theory, the purpose of this qualitative multiple case study was to explore strategies business managers use to detect, control, and prevent procurement fraud successfully. The participants were six procurement managers in Ghanaian gold mining companies who successfully detected, controlled, and prevented procurement fraud. Data were collected using semistructured interviews and a review of company documents. Through thematic analysis, three themes emerged: (a) internal control …

Camouflaged Poisoning Attack On Graph Neural Networks, Chao Jiang, Yi He, Richard Chapman, Hongyi Wu

Computer Science Faculty Publications

Graph neural networks (GNNs) have enabled the automation of many web applications that entail node classification on graphs, such as scam detection in social media and event prediction in service networks. Nevertheless, recent studies revealed that the GNNs are vulnerable to adversarial attacks, where feeding GNNs with poisoned data at training time can lead them to yield catastrophically devastative test accuracy. This finding heats up the frontier of attacks and defenses against GNNs. However, the prior studies mainly posit that the adversaries can enjoy free access to manipulate the original graph, while obtaining such access could be too costly in …

Optimizing Whistleblowing, Usha Rodrigues

Scholarly Works

Whistleblowers have exposed misconduct in settings ranging from public health to national security. Whistleblowing thus consistently plays a vital role in safeguarding society. But how much whistleblowing is optimal? And how many meritless claims should we tolerate to reach that optimum? Surprisingly, legislators and scholars have overlooked these essential questions, a neglect that has resulted in undertheorized, stab-in-the-dark whistleblower regimes, risking both overdeterrence and underdeterrence.

This Article confronts the question of optimal whistleblowing in the context of financial fraud. Design choices, which play out along two axes, have profound effects on the successful implementation of whistleblowing policy. One axis varies …

Recent Law Reforms In Eu Sustainable Finance: Regulating Sustainability Risk And Sustainable Investments, Felix Mezzanotte

American University Business Law Review

Responding to increasingly degrading environmental and social conditions, the European Commission has fostered important legal and regulatory reforms to achieve sustainable finance objectives in Europe. However, these reforms are numerous, complex, and fast-paced. They have proved difficult to grasp and contextualize, while adding to the intricacies of an already highly sophisticated EU legal and regulatory regime. This Article outlines and examines such reforms with the purpose of providing necessary insights into the current state of EU law and regulation in the area of sustainable finance. The first part of the Article conceptualizes the meaning of sustainability risk and of sustainable …

The Moderating Effect Of Stock Price On The Relationship Between Earnings Quality And Dividend Payments : A Study Of Thai Listed Companies, Jirayu Boonyuen

Chulalongkorn University Theses and Dissertations (Chula ETD)

This research paper has the objective to investigate and examine the basic relationship on the dividend policy and the earnings quality of companies in Thai stock market, by covering all the industries. The proxies for the earning qualities include a total of four proxies which are earnings persistence, accruals quality, earnings informativeness, and timely loss recognition. Moreover, this research paper also further examines the incentive of dividend policy of companies under Thai stock market by applying the dividend signaling Theory and the information content of dividends hypothesis. The incentive of dividend policy can be viewed as the signal sending by …

Methods Of Anomaly Detection: An Applied Framework And Application To Health Economics, Nathaniel Eric Islip

EWU Masters Thesis Collection

No abstract provided.

The League Of Nations, Traffic In Women And The Transnationalization Of Criminal Law, Paul Knepper

Faculty Research, Scholarly, and Creative Activity

During the 1920s, the Advisory Committee on the Traffic in Women, of the League of Nations operated as a legal regime in the transnationalization of criminal law. This can be seen in its management of the first >worldwide< investigation into the traffic in women which sent undercover investigators to more than a 100 countries across Europe, the Americas, and the Mediterranean. The Advisory Committee initiated >trafficking< as a transnational crime and advanced the understanding of transnational criminal law beyond concepts of professional criminality.

The Application Of Deep Learning And Cloud Technologies To Data Science, Ian A. Trawinski

College of Graduate Studies: Theses & Dissertations

Machine Learning and Cloud Computing have become a staple to businesses and educational institutions over the recent years. The two forefronts of big data solutions have garnered technology giants to race for the superior implementation of both Machine Learning and Cloud Computing. The objective of this thesis is to test and utilize AWS SageMaker in three different applications: time-series forecasting with sentiment analysis, automated Machine Learning (AutoML), and finally anomaly detection. The first study covered is a sentiment-based LSTM for stock price prediction. The LSTM was created with two methods, the first being SQL Server Data Tools, and the second …

Cybersecurity Challenges In Smart Cities: An Overview And Future Prospects, Maad Mijwil, Ruchi Doshi, Kamal Kant Hiran, Abdel-Hameed Al-Mistarehi, Abdel-Hameed Al-Mistarehi

Mesopotamian Journal of CyberSecurity

Today, most governments in the world are considering establishing smart cities that work through the use of the latest technological means. Where smart cities are considered economically, socially and environmentally sustainable cities as they have the ability to develop sustainable development, increase the quality of life of citizens, increase the efficiency of available resources and active citizen participation with confidence and quickly. Nations are looking forward to creating a more profitable future for them by employing a set of main things, which are the economy, citizens, government, mobility, environment, and health. Smart cities are one of the main pillars that …