Digital Commons Network^™

Machine Learning Radio-Frequency-Based Anomaly Detection For Ground Station And Satellite Telecommunication, Raffaele Bua, Lucia Necchi, Pietro Corrado, Matteo Cappella, Bérenger Villat, Giovanni Pandolfi

Small Satellite Conference

Satellite-to-ground station telecommunication is a crucial aspect of satellite missions, representing a single point of failure of the entire space system.

Each failed contact is an issue for all satellite missions, leading to a potential data loss. The detection and forecasting of data transfer failures are critical challenges in satellite operations, given the unpredictability and variety of potential causes for such anomalies.

Considering the spectral waterfall plot the most appropriate tool to describe the anatomy of satellite contacts, an automatic waterfall analysis could help satellite mission operators, by promptly discovering potential data transmission failures between satellites and ground stations, and …

The Impact Of The Digital Revolution On The Efficiency Of Auditors In Auditing Computerized Programs, R. Alkabbji, T. H. Almubaydeen, T. Qushtom, M. Hamza

Information Sciences Letters

This study aimed to research the impact of the digital revolution and its various fields, secrets, and ramifications on the auditors efficiency in auditing computerized programs that precede auditing financial statements, and to ensure their integrity to give an impartial technical opinion. To achieve the study objectives, a questionnaire comprising of 16 sections was created and distributed to two groups: auditors in Jordan and computerized program administrators. Each group was allocated 100 questionnaires, with 70 and 80 questionnaires retrieved from the first and second group respectively. Statistical analysis using the SPSS program was conducted to extract the mean and standard …

Exploring The Impact Of Hexagon Fraud Theory On Fraud Tendencies Among Regional Work Unit Employees In Bandung City: A Quantitative Analysis, Andini Dwiyanti, Nunuy Nur Afiah, Ivan Yudianto

Journal of Accounting Auditing and Business

This research aimed to analyze the effect of the hexagon fraud theory on fraud tendencies based on the perceptions of regional work unit employees in Bandung City. This research used a quantitative approach. The sample was 364 regional work unit employees in Bandung City. A simple random sampling method was used in this research. Data were analyzed using multiple linear regression. The results of this research indicated that the variables of distributive justice (proxy of stimulus), collusion, and internal control (proxy of opportunity) have a negative and significant effect on fraud tendencies. Meanwhile, the variables of leadership style (proxy of …

Increasing The Efficiency And Accuracy Of Collective Intelligence Methods For Image Classification, Md Mahmudulla Hassan

Open Access Theses & Dissertations

Collective intelligence has emerged as a powerful methodology for annotating and classifying challenging data that pose difficulties for automated classifiers. It works by leveraging the concept of "wisdom of the crowds" which approximates a ground truth after aggregating experts' feedback and filtering out noise. However, challenges arise when certain applications, such as medical image classification, security threat detection, and financial fraud detection, demand accurate and reliable data annotation. The unreliability of experts due to inconsistent expertise and competencies, coupled with the associated cost and time-consuming judgment extraction, presents additional challenges.

Input aggregation is the process of consolidating and combining multiple …

Invading The Integrity Of Deep Learning (Dl) Models Using Lsb Perturbation & Pixel Manipulation, Ashraful Tauhid

Theses and Dissertations

The use of deep learning (DL) models for solving classification and recognition-related problems are expanding at an exponential rate. However, these models are computationally expensive both in terms of time and resources. This imposes an entry barrier for low-profile businesses and scientific research projects with limited resources. Therefore, many organizations prefer to use fully outsourced trained models, cloud computing services, pre-trained models are available for download and transfer learning. This ubiquitous adoption of DL has unlocked numerous opportunities but has also brought forth potential threats to its prospects. Among the security threats, backdoor attacks and adversarial attacks have emerged as …

Ai Techniques For Combating Electronic Crimes And Enhancing Cybersecurity: Kuwaits Security Services As A Model, Nassereldin A. Osman, Mohammad M. Alshammari, Tarek I. Mohamed

Information Sciences Letters

The research aimed to examine the security agencies use of artificial intelligence (AI) techniques in combating cybercrime and its reflection on enhancing cyber security. The study used the survey method in its descriptive and analytical levels. The interview tool was used to collect information from the research sample, the size of which was 12 items. The research found a set of results where the respondents declared the presence of an anti- cybercrime team comprised of specialists in police sciences, engineering, information systems, and network engineering. They added that using AI enables specialists in security agencies to benefit from its enormous …

Application Of Machine Learning Algorithm For Creating Sustainable Omni-Channel Retail Ecosystem, Somedip Karmakar, Anuja Shukla

Management Dynamics

The retail ecosystem has evolved from simple Kirana stores to large omni-channel retail systems. The advent of omni-channel retailing has seen an increased count of fraudsters who can abuse the gap between the online and offline channels to perform different types of fraudulent activities. Fraud can be related to payment, account take over, refund and cancellation abuse, collusion of customers with associates. Waste can be due to over-production, sub-optimal pricing or discounts, damaged products, throwaways, availability issues, packaging waste. The paper tries to identify the need for better research on improvement in fraud detection systems for sparse data, improvement of …

Risk Assessment Approaches In Banking Sector –A Survey, Mona Sharaf, Shimaa Mohamed Ouf, Amira M. Idrees Ami

Future Computing and Informatics Journal

Prediction analysis is a method that makes predictions based on the data currently available. Bank loans come with a lot of risks to both the bank and the borrowers. One of the most exciting and important areas of research is data mining, which aims to extract information from vast amounts of accumulated data sets. The loan process is one of the key processes for the banking industry, and this paper examines various prior studies that used data mining techniques to extract all served entities and attributes necessary for analytical purposes, categorize these attributes, and forecast the future of their business …

Unveiling The Digital Shadows: Cybersecurity And The Art Of Digital Forensics, Derek Beardall

Cyber Operations and Resilience Program Graduate Projects

This paper navigates the symbiotic relationship between cybersecurity and digital forensics, exploring the profound role of digital forensic methodologies in addressing cyber incidents. Beginning with foundational definitions and historical evolution, this study delves into diverse types of methodologies and their applications across law enforcement and cybersecurity domains. The mechanics of cyber incident response illuminates the strategic orchestration of digital forensic methodologies. Amidst triumphs, challenges emerge from the shadows: swift threat evolution, digital ecosystem complexity, standardization gaps, resource limitations, and legal intricacies. Best practices guide experts through this intricate terrain, culminating in an enhanced understanding of the inseparable bond between cybersecurity …

Place-Based Versus Practice-Based Norms For American Lawyers: "It's The End Of The World As We Know It (And I Feel Fine)", James E. Moliterno

South Carolina Law Review

No abstract provided.

Beyond Frustration: Section 162(F) And The Deductibility Of Fines, Penaties, And Settlement Payments, Abraham N.M. Shashy Jr., Sara A. Silverstein, Ariana F. Wallizada

Florida Tax Review

The Merriam-Webster online dictionary defines frustration as a deep chronic sense or state of insecurity and dissatisfaction arising from unresolved problems or unfulfilled needs. It lists as synonyms: aggravation, bother, botheration, bugbear, exasperation, annoyance, hairshirt, hassle, headache, inconvenience, irk, irritant, nuisance, peeve, pest, rub, ruffle, thorn, trial, and vexation. It has been said that to conquer frustration one must remain intensely focused on the outcome, not the obstacles.

This Article owes its existence to frustration on two counts. The substantive topic is section 162(f). It was Congress's response in 1969 to certain deductions claimed by taxpayers that were thought to …

The Impact Of Sars-Cov-2 On The Consolidated Meatpacking System In The United States, Judith R. Solomon

Anthós

The Sars-Cov-2 virus has had a particularly intense impact on the meatpacking industry in the United States. In this paper I provide a brief introduction to the social, economic, and political realities that lead to mass deaths of meatpacking workers from COVID, and the impact of a consolidated meatpacking system on disease mitigation. These workers are considered expendable due to a lack of power.

Spacs, Forward-Looking Statements, And Rule 419: Is Sec Rulemaking Needed?, Nicholas Vota

St. John's Law Review

(Excerpt)

On October 8, 2020, FirstMark Horizon Acquisition Corp. (“FirstMark” or “Company”) closed an initial public offering (“IPO”) of 41,400,000 units. Each unit was priced at $10.00 and “consist[ed] of one share of Class A common stock of the Company . . . and one-third of one redeemable warrant of the Company.” Each whole warrant provided its holder with the right to purchase “one share of Class A [c]ommon [s]tock for $11.50 per share.” FirstMark generated $414,000,000 in connection with the IPO. These funds were then placed in a trust account and maintained by a trustee.

In a filing submitted …

Generalizing Graph Neural Networks Across Graphs, Time, And Tasks, Zhihao Wen

Dissertations and Theses Collection (Open Access)

Graph-structured data are ubiquitous across numerous real-world contexts, encompassing social networks, commercial graphs, bibliographic networks, and biological systems. Delving into the analysis of these graphs can yield significant understanding pertaining to their corresponding application fields.Graph representation learning offers a potent solution to graph analytics challenges by transforming a graph into a low-dimensional space while preserving its information to the greatest extent possible. This conversion into low-dimensional vectors enables the efficient computation of subsequent graph algorithms. The majority of prior research has concentrated on deriving node representations from a single, static graph. However, numerous real-world situations demand rapid generation of representations …

Balancing Privacy And Accuracy In Iot Using Domain-Specific Features For Time Series Classification, Pranshul Lakhanpal

Master's Theses

ε-Differential Privacy (DP) has been popularly used for anonymizing data to protect sensitive information and for machine learning (ML) tasks. However, there is a trade-off in balancing privacy and achieving ML accuracy since ε-DP reduces the model’s accuracy for classification tasks. Moreover, not many studies have applied DP to time series from sensors and Internet-of-Things (IoT) devices. In this work, we try to achieve the accuracy of ML models trained with ε-DP data to be as close to the ML models trained with non-anonymized data for two different physiological time series. We propose to transform time series into domain-specific 2D …

Ai Approaches To Understand Human Deceptions, Perceptions, And Perspectives In Social Media, Chih-Yuan Li

Dissertations

Social media platforms have created virtual space for sharing user generated information, connecting, and interacting among users. However, there are research and societal challenges: 1) The users are generating and sharing the disinformation 2) It is difficult to understand citizens' perceptions or opinions expressed on wide variety of topics; and 3) There are overloaded information and echo chamber problems without overall understanding of the different perspectives taken by different people or groups.

This dissertation addresses these three research challenges with advanced AI and Machine Learning approaches. To address the fake news, as deceptions on the facts, this dissertation presents Machine …

Watchdogs That Failed To Bark: Standards Of Tax Review After Enron, Harold S. Peckron

Florida Tax Review

Enron Corporation, which was the seventh-largest U.S. corporation prior to its collapse, will long be a case study on various corporate governance and ethical failures. But the most frightening aspect of Enron is that it was never designed or intended to be a massive fraudulent scheme from its inception, unlike many substantial financial frauds.

It began by simply trading energy futures and eventually expanded to trading futures in commodities well beyond the company’s expertise. To continue its positive financial performance, the company required its advisors to develop “blowback” strategies ensuring continued stock price appreciation.

These so-called “strategies” were largely concerned …

The Ethical Implications Of The Multi-Level Marketing Industry, Lauren Longworth

Marketing Undergraduate Honors Theses

The first multi-level marketing (MLM) businesses were created in the early 20th century and have seen a substantial increase in popularity during the COVID-19 pandemic due to their work-from-anywhere nature. Multi-level marketing is “the practice of distributing, selling or supplying products or services through various levels of independent agents” (Koehn, 2001, p. 153). As working from home became the norm in the past few years, MLM businesses promised financial freedom, a steady income, and opportunities for growth, all by working on the Internet. What was often less transparent is the likelihood of these independent agents making a profit. Distributors have …

Exploring Antecedents Of Generation Y And Z Customers’ Intention To Adopt Cryptocurrency Payments In The Context Of Hotels: A Sequential Mixed-Methods Study, Jehun Moon

UNLV Theses, Dissertations, Professional Papers, and Capstones

Cryptocurrency payments (CPs) are an innovative technology that can disrupt the hospitality industry. However, studies on the antecedents of CP adoption are scarce. To bridge this gap, this study targeted Gen Y and Z, the potential primary user groups, to explore the determinants of intention to adopt CPs. A mixed-methods approach was used to capture the depth and breadth of understanding of factors that impact Gen Y and Z customers’ CP adoption intentions. Study 1, a qualitative study, was utilized to acquire contextualized components. In parallel, Study 2 used a quantitative approach to validate the proposed research model, which combined …

Accounting And Financial Statements Auto Analysis System, Zhen Jia

Electronic Theses, Projects, and Dissertations

This project was motivated by the need to revolutionize the generation of financial statements and financial analysis process thus speeding up business decision making. The research questions were: 1) How can machine learning increase the speed of financial statement preparation and automate financial statements analysis? 2) How can businesses balance the benefits of automating financial analysis with potential concerns around privacy, data security, and bias? 3) Can the Java J2EE framework provide a reliable running environment for machine learning?

The findings were: 1) Machine learning can significantly increase the accuracy and speed of financial analysis. Using machine learning algorithms, financial …

Insurgent Intentions: Are Retail Investors On Social Media Subject To Federal Market Manipulation Laws?, Jack Ruello

Louisiana Law Review

No abstract provided.

Uc-388 Quantum Computing In Cybersecurity Related Data Analysis : A Comparative Analysis Of Classical And Quantum Machine Learning Models On Various Security Threats, Ryan Lowhorn, Zac Cardwell

C-Day Computing Showcase

Financial fraud has become an increasingly prevalent and sophisticated issue in the modern world, causing significant losses for individuals, businesses, and economies alike. The exponential growth of digital transactions has only accelerated the need for effective and efficient fraud detection systems to safeguard these financial ecosystems. Traditional machine learning techniques, such as Neural Networks (NNs), K-Nearest Neighbors (KNN), and Support Vector Machines (SVM), have played a crucial role in mitigating the impact of fraud by employing advanced algorithms to identify and prevent fraudulent transactions. With the recent advent of quantum computing and its potential to revolutionize the field of machine …

Clerical-Collar Crime: How Church Members Deal When Church Leaders Steal Church Property, Preslie B. Grumbles

Texas A&M Journal of Property Law

Christian churches will lose an estimated $59 billion worldwide to embezzlement in 2022. Embezzlement and other white-collar crimes are property theft crimes characterized by the violation of another’s trust. This Comment names white-collar crimes committed exclusively by church leaders or officials “clerical-collar crimes.” Distinguishing clerical-collar crime from white-collar crime gives weight to and promotes future consideration of the unique problems that arise when church leaders and officials commit clerical-collar crime.
Although clerical-collar crime is subject to civil and criminal liability, this Comment focuses solely on victims’ experiences in bringing civil claims against perpetrators of clerical-collar crime in Texas and leaves …

Bolsonaro: Extradition And The Limits Of The Political Exception Doctrine, Allison Herstic

Cardozo International & Comparative Law Review (CICLR) Blog

Former Brazilian President Jair Bolsonaro’s recent move to Florida represents a potential clash between the immunity afforded to former political leaders and the notion of extradition – a treaty-based obligation to return individuals charged with offenses to their home country.

This post was originally published on the Cardozo International & Comparative Law Review on April 3, 2023. The original post can be accessed via the Archived Link button above.

The Charter School Network (Almost) No One Wants, Joni Hersch, Colton Cronin

Vanderbilt Law School Faculty Publications

Publicly funded, independently operated charter schools entered the public sector three decades ago with the promise of innovating public education to better serve students in underperforming schools. Despite limited evidence of improved educational outcomes, charter schools are now an established part of the education system, with around 7,800 charter schools serving more than seven percent of public, school students.

Although charter schools have long been associated with the controversial school choice movement, a recent entrant into the charter school arena has created new and urgent concerns. Hillsdale College, through its affiliate Barney Charter School Initiative, has been making escalating inroads …

The Charter School Network (Almost) No One Wants: Mobilizing Regulation And Litigation To Serve The Public Interest, Joni Hersch, Colton Cronin

Cardozo Law Review

Publicly funded, independently operated charter schools entered the public sector three decades ago with the promise of innovating public education to better serve students in underperforming schools. Despite limited evidence of improved educational outcomes, charter schools are now an established part of the education system, with around 7,800 charter schools serving more than seven percent of public, school students.

Although charter schools have long been associated with the controversial school choice movement, a recent entrant into the charter school arena has created new and urgent concerns. Hillsdale College, through its affiliate Barney Charter School Initiative, has been making escalating inroads …

Artificial Intelligence-Altered Videos (Deepfakes), Image-Based Sexual Abuse, And Data Privacy Concerns, Chidera Okolie

Journal of International Women's Studies

Artificial Intelligence (AI) is a phenomenon that has become embedded in human life, and this symbiotic relationship between technology and humanity is here to stay. One such use of AI is deepfakes. The use of AI for deepfakes is arguably one of the most controversial topics because it raises ethical issues. Deepfakes are images or recordings that have been convincingly altered and manipulated to misrepresent someone as doing or saying something that they did not actually do or say. These manipulations thrive in the political arena and recently in the pornography industry, in which women’s faces are masked onto other …

Conflicts Of Interest At An Organization’S Highest Authority: How The District Of Columbia’S Rules Of Professional Conduct Can Fail To Protect Private Organizations, Christopher Deubert

Catholic University Law Review

This Article examines how the District of Columbia’s incomplete incorporation of the Model Rules of Professional Conduct into its own Rules of Professional Conduct has created a scenario in which wrongdoing inside a private organization can flourish. In 2002, following the Enron scandal, the American Bar Association (ABA) revisited and revised its Model Rules of Professional Conduct. The ABA nevertheless took a conservative route, rejecting rules long proposed by experts which would have permitted attorneys aware of corporate crimes, fraud, and other wrongdoing to report their concerns to individuals or entities outside the organization’s reporting structure. Additional scandals unfolded contemporaneous …

A Modern Defense Of Simple Rules For A Complex World, Richard A. Epstein

Texas A&M Law Review

My 1995 book Simple Rules for a Complex World articulated a general proposition that, in most situations, simple legal rules perform better in two key dimensions: (1) they are simpler to interpret and enforce, and (2) they generate efficient incentives on the parties to whom they apply. I then applied that view to matters of general legal theory, to matters of environmental law, and to disputes over labor. These principles apply to all forms of legal regulation, but in this Article, I shall limit my analysis to the five articles in this Collection. These are by Richard Revesz on global …

Fugitive Pull: Applying The Fugitive Disentitlement Doctrine To Foreign Defendants, Zachary Z. Schroeder

Washington Law Review

Defendants force courts to decide whether to use judicial time and resources to hear a case when they either flee or refuse to submit to jurisdiction. Judges in the United States possess an exceptional discretionary power to deny access to the courts in these circumstances through the fugitive disentitlement doctrine. The fugitive disentitlement doctrine developed as federal common law and permits courts to exercise discretion in declining to hear appeals or motions from defendants classified as fugitives from justice.

Historically, the fugitive disentitlement doctrine was intended to prevent courts from wasting resources adjudicating cases when a defendant has fled and …