Digital Commons Network^™

Unveiling The Efficacy Of Ai-Based Algorithms In Phishing Attack Detection, Tajamul Shahzad, Kashif Aman

Journal of Informatics and Web Engineering

Phishing poses a significant challenge in an ever-evolving world. The increased usage of the Internet has resulted in the emergence of a different kind of theft referred to as cybercrime. The term cybercrime describes the act of invading privacy and illegitimately obtaining personal information using digital platform. Primarily an approach named phishing is employed, which involves the use of spoof emails or bogus websites by the attackers to get the victim's personal information like their account credentials, debit, or credit card’s number, etc. To give the brief knowledge of phishing attacks and their types of the objective of this work …

Lawfare As A Policy Tool In Sino-American Relations: The Case Of Huawei Cfo Meng Wanzhou, Zachary S. Souders

Hatfield Graduate Journal of Public Affairs

Competition between the United States and China is at an all-time high. Despite decades of diplomacy between the East and West, recent trends suggest the two powers are drifting further apart. To understand US-China relations, it is critical to understand major developments as they occur. This paper examines the geopolitical significance of United States v. Meng (2020), an extradition case in which US authorities requested the transfer of Chinese tech executive Meng Wanzhou to American jurisdiction. Despite US policymakers declaring Meng and Huawei to be threats to national security, the eventual dismissal of all charges Meng faced presents a puzzle …

Nidus Idearum. Scilogs, Xiv: Superhyperalgebra, Florentin Smarandache

Branch Mathematics and Statistics Faculty and Staff Publications

In this fourteenth book of scilogs – one may find topics on examples where neutrosophics works and others don’t, law of included infinitely-many-middles, decision making in games and real life through neutrosophic lens, sociology by neutrosophic methods, Smarandache multispace, algebraic structures using natural class of intervals, continuous linguistic set, cyclic neutrosophic graph, graph of neutrosophic triplet group , how to convert the crisp data to neutrosophic data, n-refined neutrosophic set ranking, adjoint of a square neutrosophic matrix, neutrosophic optimization, de-neutrosophication, the n-ary soft set relationship, hypersoft set, extending the hypergroupoid to the superhypergroupoid, alternative ranking, Dezert-Smarandache Theory (DSmT), reconciliation between …

Using Intellectual Property To Regulate Artificial Intelligence, Dennis D. Crouch

Missouri Law Review

This Article examines the complex relationship between intellectual property (“IP”) rights and the regulation of artificial intelligence (“AI”). It advances two primary claims: First, while IP plays a role in guiding innovative behaviors in AI development, it does not serve as an effective mechanism for direct regulation of AI. This claim is based on the observation that IP rights, such as patents and copyrights, are primarily designed to incentivize innovation and protect creative works, while lacking the levers necessary to address the broader societal implications of AI technology. The narrow focus of IP rights on rewarding creators makes them ill-suited …

Leveraging Machine Learning To Analyze Semantic User Interactions In Visual Analytics, Dong Hyun Jeong, Bong Keun Jeong, Soo Yeon Ji

Management and Decision Sciences

In the field of visualization, understanding users’ analytical reasoning is important for evaluating the effectiveness of visualization applications. Several studies have been conducted to capture and analyze user interactions to comprehend this reasoning process. However, few have successfully linked these interactions to users’ reasoning processes. This paper introduces an approach that addresses the limitation by correlating semantic user interactions with analysis decisions using an interactive wire transaction analysis system and a visual state transition matrix, both designed as visual analytics applications. The system enables interactive analysis for evaluating financial fraud in wire transactions. It also allows mapping captured user interactions …

Present Case Studies Highlighting Practical Implications Of Architectural Design Choices, Emily Barnes, James Hutson

Faculty Scholarship

The interpretability of deep neural networks (DNNs) has become a crucial focus within artificial intelligence and machine learning, particularly as these models are increasingly used in high-stakes applications such as healthcare, finance, and autonomous driving. This article explores the impact of architectural design choices on the interpretability of DNNs, emphasizing the importance of transparency, trust, and accountability in AI systems. By presenting case studies and experimental results, the article highlights how different architectural elements—such as layer types, network depth, connectivity patterns, and attention mechanisms—affect model interpretability and performance. The discussion is structured into three main sections: real-world applications, architectural trade-offs, …

Democracy, Discourse, And The Artificially Intelligent Corporation, Michael R. Siebecker

Sturm College of Law: Faculty Scholarship

Does the ascendance of the artificially intelligent corporation threaten the integrity and legitimacy of democracy? The question seems particularly important as the 2024 presidential election approaches. Hardly a day passes without a new report regarding the disruptive impact of harnessing artificial intelligence (“AI”) technologies. A cascading cadre of academics, business leaders, and politicians warn that unchecked development and dissemination of AI could irreparably damage vital institutions of civil society. Despite the warnings about existential threats AI poses to human agency and democratic processes, reliance on AI technologies proliferates at break-neck speed.

The concern about AI’s destructive impact gets exacerbated by …

A Qualitative Lens For Exploring Ethical Reasoning: Developing The 8 Key Question Codebook, Yelisey Shapovalov

Dissertations, 2020-current

The Ethical Reasoning in Action program leveraged program assessment data to further promote student learning based on their effective educational framework for ethical reasoning: The Eight Key Question (8KQ) strategy. A cross-disciplinary team of five core researchers launched the first constructivist qualitative inquiry into students’ ethical reasoning process. The purpose was to comparatively describe essays of Low and High performing students. The basic qualitative design evolved over 19 months to create the 8KQ Codebook through an emergent, iterative, and conceptually sensitizing process. The 8KQ Codebook synthesized structural coding with a mix of theory-driven and data-driven codes across six research questions: …

Promoting Due Diligence: The Role Of The Gramm-Leach-Bliley Act, And Information Security Standards On Financial Institutions Protecting Consumers' Non-Public Personal Information (Npi), Thomas G. Caballero

2024 Spring Honors Capstone Projects - Archive

The Graham-Leach-Bliley Act (GLBA) protects consumer financial privacy and limits what information can be disclosed by a financial institution to non-affiliated third parties. In accordance with the GLBA, the FTC is required to enforce the Privacy of Consumer Financial Information Rule. This thesis uses information from scholarly peer-reviewed articles and reports on compliance standards in storing consumer non-public data and data breaches to depict the current impact of information security compliance in the financial sector. Supported by statistics and quantitative analysis in the areas of cybersecurity laws and industry standards that promote the due diligence of compliance efforts in protecting …

20 Years In The Making: Do Executive Compensation Clawback Policies Have Claws?, Brielle Mackinnon

Accounting Undergraduate Honors Theses

Compensation clawback policies allow shareholders to recoup any incentive compensation that executives earn based on reported financial performance metrics that are subsequently determined to be misstated. They were introduced to encourage top executives to take increased responsibility for the financial statements, and to give shareholders increased security when designing compensation contracts for executives. Clawback policies have existed in several different forms for the past 20 years. In this study, I review the history of clawbacks, and discuss the enforcement (or lack thereof) of such provisions by regulators and corporations. The goal of my study is to further the understanding of …

Effects Of Age And Gender On Perceptions On Victims Of Financial Exploitation, Kathleen Hillman

Honors Theses

A report by the Center for Victim Research shows that younger adults are more often victims of general and identity fraud (Irvin-Erickson & Ricks, 2019, p. 9); however, research conducted on financial exploitation focuses heavily on older adults. However, a recent study by Gunderson and colleagues (2021) found that older and younger adults are highly susceptible to financial exploitation. The purpose of the current study is to determine if perceptions of vulnerability to financial exploitation vary by the age of the victim. A sample of undergraduate participants will be recruited from the University of Tennessee at Chattanooga through an online …

Firm Type And Unconditional Conservatism: The Indian Experience With Ifrs Convergence, Debarati Basu

American Business Review

This paper investigates how private and public firms vary with respect to unconditional conservatism in financial reporting in the pre and post IFRS worlds. I consider unconditional conservatism (UC) which pre-empts the more commonly studied conditional conservatism, private firms that are differently regulated, IFRS convergence instead of the more uniform IFRS adoption and an emerging market. Using a large Indian sample of 63,000 observations across more than 15,500 firms (~41% are private) over 10 years (2011-2020), I show that private firms are less unconditionally conservative than public firms. Also, contrary to literature, IFRS convergence increases conservatism in India and reduces …

Fraud In Genetic Testing: Swindling The System, Rachel Notestine, Rachel Notestine, Claire N. Singletary

Dissertations and Theses (Open Access)

Healthcare fraud comprises a sizable portion of the United States healthcare expenditure and inflicts strain on payors, patients, and the healthcare system overall. The genetic testing industry is rapidly growing which provides a multitude of fraud opportunities. There is limited research exploring genetic testing fraud, although federal organizations have highlighted it as an issue. In this study, a retrospective review of federal websites, news articles, and a legal database identified 42 cases of fraud involving outpatient genetic testing published between February 2019 and December 2023. These cases were analyzed for themes via inductive conventional content analysis. Themes of fraudulent activity …

Breaking Barriers: Exploring The Intersectionality Of Minority Status, Migration Fear, And Diversity, Alptug Yunus Yorulmaz

Graduate Doctoral Dissertations

This dissertation consists of three essays that examine the intersectionality of minority status, migration fear, and racial diversity: 1) The first essay discusses the importance of ethnic diversity in financial advisory firms. Studies illustrate examples of taste-based discrimination and the challenges faced by minorities in accessing capital. Furthermore, studies conclude a lack of trust in financial advisors, despite their significant role in the financial industry. This essay examines how racial diversity in advisory firms can foster representation and guidance for both minority and non-minority clients. 2) The second essay examines the association between minority entrepreneurial success and migration fear. Studies …

Young Adults Entering The Economy, Connor Whelan, Gabriel Bell, Christian Brantley, Javarius Seabrooks

ENGL 1102 Showcase

This anthology is written with the hopes of educating the public about the current state of the economy and how Generation Z is entering it. This paper goes over the basics of their financial behavior, the negative affects of education monopolies, financial schemes, and new technology that Gen Z has brought to the table.

Aspects Of Pharmaceutical Networks, Hannah Rita Joseph, Afia L. Rahaman, Kaya Wilson

ENGL 1102 Showcase

The theme of our anthology is different drugs and processes of drug usage in the result how the various aspects of the pharmaceutical companies. We analyze the quality of health that Americans receive from certain parts of the health care industry. We have focused on informing and analyzing the increase of insulin prices, and how that affects Americans everyday lives. The delivery methods of medical cannabis, how each method is effective, and how they are administered. As well as pharmaceutical scams and how it affects elderly people, who rely on medication.

Spring 2024 Student Showcase For Research And Creative Inquiry Program, Office Of Student Research, Longwood University

Spring Showcase for Research and Creative Inquiry

No abstract provided.

Profiling Cybercriminals: Behavioral Analysis And Motivations Behind Cybercrime Activities, A'Shya Latrice Reynolds

Cybersecurity Undergraduate Research Showcase

The study of cybercriminal behavior and motivations is crucial for understanding and combating the evolving landscape of digital crime. This paper delves into the intricate realm of cybercrime profiling, employing a multidisciplinary approach to dissect the behavioral patterns and underlying motivations of cybercriminals. Drawing from psychology, sociology, and criminology, the research examines the intricate interplay of individual traits, social dynamics, and technological factors that shape cybercriminal activities.

Through analysis of case studies and research, this paper uncovers the diverse range of motivations driving individuals towards engaging in cybercrime. From financial gain and ideological extremism to thrill-seeking and revenge, cybercriminals exhibit …

Data Profits Vs. Privacy Rights: Ethical Concerns In Data Commerce, Amiah Armstrong

Cybersecurity Undergraduate Research Showcase

In today’s digital age, the collection and sale of customer data for advertising is gaining a growing number of ethical concerns. The act of amassing extensive datasets encompassing customer preferences, behaviors, and personal information raises questions of its true purpose. It is widely acknowledged that companies track and store their customer’s digital activities under the pretext of benefiting the customer, but at what cost? Are users aware of how much of their data is being collected? Do they understand the trade-off between personalized services and the potential invasion of their privacy? This paper aims to show the advantages and disadvantages …

Foster Parents’ Views Regarding Lack Of Attachment In Children In Foster Care, Ronease Yvette Thompson

Walden Dissertations and Doctoral Studies

No abstract provided.

A Comprehensive Framework Empowering Organizations To Effectively Minimize The Risk Of Big Data De-Anonymization Attack, Olufemi A. Asabi

Masters Theses & Doctoral Dissertations

In the era of big data, ensuring the privacy and security of sensitive information has become a paramount concern for organizations across various sectors. One of the significant threats to data privacy is the risk of de-anonymization attacks, which can compromise the anonymity of individuals within large datasets. In response to this challenge, this dissertation proposes a comprehensive framework designed to empower organizations to effectively minimize the risk of big data de-anonymization attacks. The core objective of this research is to develop an anonymization techniques assessment framework that evaluates the vulnerabilities associated with anonymization techniques commonly used by organizations. By …

Contagion. Ftx, A Sector's Crisis & Crypto's Silent Victims, Lev E. Breydo

Faculty Publications

Late 2022 was crypto’s Minsky moment, characterized by wholesale sector collapse and over a dozen major bankruptcies, including FTX’s implosion. For millions of investors, it was the worst of all worlds, combining the frenetic contagion of 2008 with consumer protections most reminiscent of the Panic of 1907.

While the industry’s challenges are often attributed to the nature of crypto itself, the true root cause reflects a fundamental category error. This Article’s comprehensive market taxonomy identifies as the sector’s nexus of risk entities it terms “Crypto Platforms,” like FTX. Crypto Platforms are essentially financial institutions – a cauldron of externalities subject …

Analytics Without Borders Program Schedule, Bryant University Department Of Information Systems And Analytics

Analytics Without Borders

No abstract provided.

Divergent Detection: A Comprehensive Study Of Dgas Using Fnns For Original, Noise-Modified, And Linear Recursive Sequences(Lrs), Anthony Rizi

Masters Theses & Doctoral Dissertations

This comprehensive research endeavors to address a pressing issue within the realm of cybersecurity—the challenge posed by malicious activities utilizing Domain Generation Algorithms (DGAs). These algorithms, numbering at least 84 traditional malware families as of late 2023, dynamically generate domain names to facilitate nefarious operations while evading conventional detection mechanisms. The study generated over 159,750 domains and studied more than 1.27 million data points. Existing studies have predominantly focused on surface-level aspects of DGAs, including domain lengths, alphanumeric values, and top-level domains (TLDs). In response to this challenge, the research question at the core of this study aims to investigate …

Tort(?) Arms Races: Abortion And Beyond, Carleen Zubrzycki

DePaul Law Review

No abstract provided.

Detecting Anomalies In Time Series Using Kernel Density Approaches, Robin Frehner, Kesheng Wu, Alexander Sim, Jinoh Kim

Faculty Publications

This paper introduces a novel anomaly detection approach tailored for time series data with exclusive reliance on normal events during training. Our key innovation lies in the application of kernel-density estimation (KDE) to scrutinize reconstruction errors, providing an empirically derived probability distribution for normal events post-reconstruction. This non-parametric density estimation technique offers a nuanced understanding of anomaly detection, differentiating it from prevalent threshold-based mechanisms in existing methodologies. In post-training, events are encoded, decoded, and evaluated against the estimated density, providing a comprehensive notion of normality. In addition, we propose a data augmentation strategy involving variational autoencoder-generated events and a smoothing …

Determinants Of Bank Competitiveness In Digital Era A Case Study Of South Korea, Young Jun Jin, Yanthi Hutagaol-Martowidjojo

Journal of Banking and Financial Economics

Technical innovations in Digital Era provide the incentives for banks to redesign their business operations to enhance their competitiveness. Prior studies use financial indicator as factors that affect bank competitiveness, however, with the technology advancement, Information Communication Technology (ICT) become major factors in assessing banks’ competitiveness. The aim of this study is to analyze specific ICT factors, as well as financial factors, affecting bank competitiveness. This study examines all 17 commercial banks in South Korea. The ICT factors are measured by IT center operation and IT scandal released in news or mass media while the bank competitiveness is proxied by …

The Impact Of Earnings Management On The Value Of Companies – The Role Of Ownership Structure, Adam Adamczyk, Sławomir Franek

Journal of Banking and Financial Economics

The aim of our paper is to test whether there is a relationship between earnings management and the market value of companies with different ownership structures. Additionally, we examined whether ownership control determines earnings management. Our study was conducted on 632 non-financial companies listed on the Warsaw Stock Exchange between 2013 and 2020. We have assessed panel data models showing that there is no relationship between earnings management and company value. However, there is a negative and statistically significant relationship for companies without a majority direct investor. We also showed that, despite the different impact of manipulation on company value, …

Application Of The Beneish Model On The Warsaw Stock Exchange, Marek Sylwestrzak

Journal of Banking and Financial Economics

This paper investigates irregularities in financial statements by applying the Beneish and Roxas models to Polish firms listed on the Warsaw Stock Exchange from 2015 to 2020. The total sample included 110 observations. The sample comprised companies that had received an adverse or disclaimer opinion by the auditors, but had not been fined by the Polish Financial Supervision Authority (KNF Board). The control firms were selected based on the industry as selected by the standard industrial classification code and on the financial year, with minimizing the difference in the size of total assets. The results indicate that the Roxas model …

Effective Strategies Leaders Use To Reduce Fraud In The Nigerian Banking Industry, Maroof Suleiman

Walden Dissertations and Doctoral Studies

Financial institutions may be liquidated by banking fraud. Bank leaders are concerned about ineffective strategies to prevent fraud and reduce revenue losses. Grounded in the fraud diamond theory and the fraud triangle theory, this qualitative pragmatic inquiry study aimed to identify and explore bank leaders' strategies to reduce fraud in the Nigerian banking industry. Data were collected by conducting semistructured interviews with nine bank leaders from six Nigerian banks and reviewing publicly accessible information from their companies' websites. A thematic approach adapted from Yin's methodology yielded three key themes: (a) the combination of multiple strategies, (b) employee and customer collaboration, …