Digital Commons Network^™

Hacker, Their Actions, And Fear Appeal: A First Look Through The Lens Of Children, Rizu Paudel, Mahdi Nasrullah Al-Ameen

Computer Science Student Research

With the increasing use of computers and smartphones by children, their online safety has become a major concern due to the lack of security awareness. Prior studies pointed to children's poor password habit and vague perceptions on the significance of passwords. While users must be sufficiently motivated to perform a target behavior, a little study to date, focused on understanding how we can encourage children towards strong password creation. As we begin to address this gap, we examined children's perceptions of adversary's actions that instill fear in the context of password compromise. Our semi-structured interviews with 20 children (aged between …

An Exploration Of Internal Control System Of Ethiopian Banks, Fekade Adera Tesfaye

Doctoral Dissertations and Projects

Adequate internal controls enhance an organization's likelihood of achieving objectives in a changing business environment, contribute to organizational growth and competitiveness, support compliance with regulatory requirements, and help in preventing and identifying fraud, embezzlement, and waste. This qualitative case study explored the potential lack of adequate internal control systems in Ethiopian banks that impact their operational and financial performances. The study sought to understand how these banks design and implement internal controls and to identify factors contributing to the potential lack of adequate internal controls. The study was guided by the COSO internal control framework, which is widely accepted for …

Gatekeeper Competition Policy, Herbert Hovenkamp

Michigan Technology Law Review

Antitrust policy in the United States has always had special rules for dominant firms. As Justice Scalia once observed:

Where a defendant maintains substantial market power, his activities are examined through a special lens: Behavior that might otherwise not be of concern to the antitrust laws—or that might even be viewed as procompetitive—can take on exclusionary connotations when practiced by a monopolist.

Fraud Detection And Prevention In The Nigerian Financial Industry, Ibukunoluwa Adetola Ayodeji

Walden Dissertations and Doctoral Studies

The emergence of digital banking has led to an increase in transaction volume in Nigeria's financial industry, resulting in a rise in fraud cases. This is gradually eroding trust in the economic system and posing a major challenge to the Central Bank's goal of financial inclusion. Fraud detection and prevention strategies must be put in place by IT leaders of Nigerian financial institutions, as fraud in the country can undermine the integrity and trust that are essential to maintaining the integrity of the country's financial system. Grounded in the unified theory of acceptance and use of technology 2 (UTAUT 2) …

A Neutrosophic Framework For Artificial Immune Systems, Antonios Paraskevas, Florentin Smarandache

Neutrosophic Sets and Systems

Artificial immune systems (AIS) draw inspiration from the mechanisms of the natural immune system. They extract ideas from the functioning of the natural immune system in order to use them to build computer models to solve real-world problems. While traditional AIS models mimic the biological immune system’s capacity to distinguish between self and non-self entities, they often face challenges in environments where data may be incomplete or ambiguous. In this paper we introduce neutrosophic AIS that includes degrees of truthiness, falsehood and indeterminacy to better address ambiguity within pattern recognition tasks. Within this neutrosophic framework we discuss and redefine main …

Discretionary Dissemination On Twitter, Richard M. Crowley, Wenli Huang, Hai Lu

Research Collection School Of Accountancy

The study provides large-scale descriptive evidence on the timing and nature of corporate financial tweeting. Using an unsupervised machine learning approach to analyze 24 million tweets posted by S&P 1500 firms from 2012 to 2020, we find that firms are more likely to tweet financial information around significantly negative or positive news events, such as earnings announcements and the filing of financial statements. This convex U-shaped relation between the likelihood of posting financial tweets and the materiality of accounting events becomes stronger over time. Whereas research based on early samples concludes that firms are less likely to disseminate financial information …

Bridging The Protection Gap: Innovative Approaches To Shield Older Adults From Ai-Enhanced Scams, Ld Herrera, London Van Sickle, Ashley L. Podhradsky

Research & Publications

Artificial Intelligence (AI) is rapidly gaining popularity as individuals, groups, and organizations discover and apply its expanding capabilities. Generative AI creates or alters various content types including text, image, audio, and video that are realistic and challenging to identify as AI-generated constructs. However, guardrails preventing malicious use of AI are easily bypassed. Numerous indications suggest that scammers are already using AI to enhance already successful scams, improving scam effectiveness, speed and credibility, while reducing detectability of scams that target older adults, who are known to be slow to adopt new technologies. Through hypothetical cases analysis of two leading scams, the …

The Evolution Of Web Development, Leart Musahu, Faton Kabashi, Lamir Shkurti, Vehbi Sofiu, Laura Gjikokaj

UBT International Conference

The evolution of web development has been marked by significant technological advancements, transforming the way users interact with digital content. This topic will analyze the key milestones and breakthroughs that have shaped the development of the web from its early days to the modern era. Initially, web development focused on static HTML pages, offering limited interactivity and user engagement. The introduction of CSS and JavaScript brought dynamic content and responsive designs, greatly enhancing the user experience. The emergence of Web 2.0 introduced a new era of web development characterized by user-generated content, social networks, and the rise of interactive web …

The Importance Of Financial Literacy, The Inclusion Of Financial Education In The School Curriculum (Case Study: Kosovo), Ardian Uka, Valon Ismajli, Erzana Uka

UBT International Conference

The paper discusses the value of financial literacy and emphasises the importance of financial education inclusion into Kosovo's publicschool curriculum. The paper initially elaborates on the importance of financial literacy and then expands on its impact on people’s knowledge to become or maintain their financial stability and well-being. It is pointed out that understanding personal finance management can help people have a better connection with money and their finances. Research suggests that young people getting ready for adulthood should be encouraged to become financially literate to meet society's health and economic concerns. In this context, after observing the school curriculum …

International Conference On Management Business And Economics, University For Business And Technology - Ubt

UBT International Conference

UBT Annual International Conference is the 13th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make them be aware of the recent …

Tossing Sand In The Regulatory Gears: Hurdles To Policy Progress In The Supreme Court, Nina A. Mendelson

Articles

In the last few years, the Supreme Court has been a source of seismic change. In Dobbs v. Jackson Women’s Health Organization, the Court overruled Roe v. Wade, which had protected the right to abortion for nearly fifty years. In Loper Bright Enterprises v. Raimondo, the Court abandoned so-called Chevron deference to particular categories of administrative agency interpretations, a doctrine viewed as bedrock for over forty years. Humphrey’s Executor v. United States, the 1935 ruling validating independent multi-member commissions such as the Federal Trade Commission, Securities and Exchange Commission, and Federal Communications Commission, may soon join the others on the …

Effective Financial Control Strategies Shortening The Timeframe From Theft To Discovery Within The Supply Chain Industry, Hope Bullard

Walden Dissertations and Doctoral Studies

In the supply chain industry, threats such as hacking, data pilfering, ransomware, and fraud can result in significant financial losses and undermine stakeholder trust, further magnifying the economic impact and complicating recovery efforts. Financial administrators must understand and implement internal oversight strategies to protect against threats. Grounded in routine activity theory, the purpose of this qualitative pragmatic inquiry was to identify and explore effective internal control strategies that financial administrators use in the supply chain industry within the southeastern United States that shorten the discovery timeframe between theft and discovery. The participants consisted of 10 supply chain industry financial administrators …

Pig Butchering In Cybersecurity: A Modern Social Engineering Threat, Sharon L. Burton, Pamela D. Moore

Publications

Pig butchering is an escalating cybersecurity threat that exploits social engineering to build trust and execute financial fraud. The relevance of this research problem lies in the growing incidence and sophistication of these scams, which have severe financial and psychological impacts on victims. The main purpose of this research is to uncover the methods used in pig butchering scams and their impact on individuals and businesses. The research focuses on digital platforms such as social media, dating apps, and professional networking sites, chosen for their wide user bases and the ease of establishing personal connections. The study period encompasses recent …

In Brief, Case Western Reserve University School Of Law

In Brief

Table of Contents

• To preserve, protect and expand
• Road to victory
• Welcoming a legal luminary
• Scholarly Impacts and Recognitions
• Pro bono pathways
• Society of Benchers
• Alumni Committees
• Class Notes
• In Memoriam
• Honor Roll of Donors

Temporal Relational Graph Convolutional Network Approach To Financial Performance Prediction, Jeyaraman Brindha Priyadarshini, Bing Tian Dai, Yuan Fang

Research Collection School Of Computing and Information Systems

Accurately predicting financial entity performance remains a challenge due to the dynamic nature of financial markets and vast unstructured textual data. Financial knowledge graphs (FKGs) offer a structured representation for tackling this problem by representing complex financial relationships and concepts. However, constructing a comprehensive and accurate financial knowledge graph that captures the temporal dynamics of financial entities is non-trivial. We introduce FintechKG, a comprehensive financial knowledge graph developed through a three-dimensional information extraction process that incorporates commercial entities and temporal dimensions and uses a financial concept taxonomy that ensures financial domain entity and relationship extraction. We propose a temporal and …

The Lawyer: Fall 2024, Seattle University School Of Law

Lawyer

No abstract provided.

Regulating Deepfakes: An Indian Perspective, Shinu Vig

Journal of Strategic Security

Deepfakes are a growing concern throughout the world including India. Deepfakes can be used for several purposes, both innocuous or malicious. In India, several problems related to regulation of deepfakes have emerged. This paper makes an examination of current legal challenges posed by deepfakes as well as solutions in India that can be repurposed to address these challenges, including intellectual property laws, criminal laws, and the right to privacy. While these existing laws can be used to address certain aspects of the deep fake problem, there is an increasing recognition that specific legislations and regulations addressing deep fakes and synthetic …

Assessing The Effectiveness Of Law Enforcement Strategies In Combating E-Crime Using Ai, Mohammad Ahmad Alkhazraji

Theses

The rise of e-crime, particularly international online scams, has presented significant challenges to law enforcement agencies around the world. Scams have become transnational, exploiting the internet's interconnectivity to deceive victims from different countries. Law enforcement agencies have a severe uphill battle in trying to combat these types of crimes because of technological and jurisdictional limitations and resource accessibility. This research has analyzed the effectiveness of current policing against international online scams, focusing on the challenges encountered thus far and possible solutions. The critical research objectives revolve around assessing law enforcement agencies' present strategies, identifying the main barriers that these agencies …

تفعيل تطبيق تقنيات المحاسبة القضائية للتخلص من ممارسات الاحتيال المحاسبي في الدوائر الحكومية, ميثم نعمة عبيد

Muthanna Journal of Administrative and Economics Sciences

يسعى البحث الى تحقيق هدفه في تسليط الضوء على تقنيات المحاسبة القضائية للحد من ممارسات الاحتيال المحاسبي الحاصلة في الوحدات الحكومية العراقية، اذ تتمثل مشكلة البحث في ضعف نظام الرقابة المطبق في تلك الوحدات وعدم قدرته في الكشف عن حالات التلاعب والاحتيال سواء في الجانب المالي او الإداري واستند البحث على فرضيتين رئيسيتين لقياس علاقة الارتباط والتأثير بين تطبيق تقنيات المحاسبة القضائية الحد من عمليات الاحتيال المحاسبي. وتم اثبات صحة الفرضيات عن طريق نتائج التحليلات الإحصائية لإجابات عينة البحث بالاعتماد على استمارة الاستبيان التي خصصت لهذا الغرض اذ تم جمع وتحليل بيانات الاستقصاء لآراء عينة من الموظفين والأكاديميين ذوي الاختصاص …

Revolutionizing Public Safety And Criminal Justice Through Ai, Alan Saquella

Publications

Artificial Intelligence (AI) is rapidly transforming public safety, criminal justice and security by fundamentally changing how crimes are committed, investigated and prevented. As AI tools become increasingly sophisticated, law enforcement and corporate security professionals are utilizing these advancements to enhance their capabilities. However, integrating AI into these sectors also brings significant challenges, including ethical concerns, recruitment difficulties, and the surge in crime rates. This article examines the transformative impact of AI, the ongoing efforts to unify AI applications across public safety and security sectors, and expert advice on overcoming the associated challenges.

Analyzing Crime Patterns Through Artificial Intelligence, Rashid Khalid Mohamed Abdalla Alhammadi

Theses

This paper examines how crime patterns affect predictive policing in Denver, Colorado. Modern crimes like cybercrime and identity theft have challenged traditional crime research methods, necessitating data-driven ones. In this context, the study examines how machine learning and AI can identify and forecast crime trends across neighborhoods, timeframes, and other aspects. The research sought to understand crime's dynamics and socioeconomic effects. The study collected data using a mixed-method approach based on questions about crime kinds, rates, and sociodemographic characteristics. A large chunk of the data came from public databases and targeted neighborhood surveys. Regression analysis, decision trees, and neural network …

News You Can Use: Crime Prevention For Everyone, Edwin Smith

University of Mississippi News

OXFORD, Miss. – Phone snatching is a growing problem everywhere, but a University of Mississippi criminologist advises that everybody can take steps to lower their odds of becoming the next victim of criminals.

Trends From 20 Years Of Artificial Intelligence In Financial Services In Africa, Nthabiseng Moela, Lerato Matlala, Jackie Ma, Dipuo Maphutha, Hossana Twinomurinzi

African Conference on Information Systems and Technology

The need for financial inclusion in Africa, particularly for marginalised groups like women and small businesses, highlights the importance of leveraging Artificial Intelligence (AI). This study provides a bibliometric analysis of AI's integration into African financial services from 2003 to 2023. The key results show a significant increase in AI use, particularly in fraud detection, credit risk prediction, and stock market volatility forecasting, with 49% of the research coming from South Africa, Nigeria, and Tunisia. However, areas like financial development management, inflation control, and gender disparities in loan access remain underexplored. The emphasis has been on the technical implementation of …

Anomalous Transaction Detection In Bank Credit Card Data Using Machine Learning, Lerdinia Varaidzo Mapepa, Jerremiah Musariwa, Lucia Makwasha, Samuel Mugijima

African Conference on Information Systems and Technology

Illegal money changers pose a number of risks to the financial system, including but not limited to money laundering, fraud, and other under-the-carpet dealings intended to frustrate regulatory efforts for financial integrity. The efficiency and accuracy of anti-money laundering (AML) measures using machine learning (ML) models in the detection of suspicious patterns in bank card transactions are investigated in this paper. The key focus will be to develop an efficient machine learning framework that should be proficient in underlining main transactions dealing with illegal money changers and other similar fraudulent activities. The features indicative of illicit behaviour are determined by …

Suppressing Financial Exploitation Of Older Adults: A Social Work Perspective, Anthony J. Hill

Forensic Scholars Today

Financial exploitation is a pervasive form of abuse or mistreatment of older adults. Social isolation and diminishing cognitive capacity are primary risk factors for financial exploitation among older adults. Researchers predict as the population ages, the incidents of older adults becoming victims of financial exploitation will increase. Social workers are well-poised to help suppress the crime of financial exploitation among older adults.

Forensic Accounting And Its Effectiveness On Achieving The Economic Dimension Of Sustainable Development, Jassim Fadhil Khudair, Suad Adnan Noman Al-Shammari

Journal of Economics and Administrative Sciences

The research aims to clarify the concepts of Forensic accounting and the economic dimension of sustainable development and to explain the relationship that links them, and The research starts from a basic problem: the extent to which Forensic accounting contributes to achieving the economic dimension of sustainable development, To achieve the goal of the research, the researchers created a questionnaire consisting of two parts to test the two research hypotheses, The research sample consisted of (112) individuals working (academics and professionals) in the Federal Bureau of Financial Supervision and its affiliated bodies in Baghdad, and the researchers reached a set …

Strategies Cybersecurity Professionals Use To Mitigate Cybersecurity Threats In Small Businesses, Michael Bert Branham

Walden Dissertations and Doctoral Studies

Small business owners are concerned about incorporating security best practices, security frameworks, and critical business functions into a cybersecurity strategy, which is necessary to adapt to the increased sophistication and occurrence of cyber-attacks. Grounded in Von Bertalanffy’s general system theory, the purpose of this qualitative pragmatic study was to explore strategies cybersecurity professionals use to mitigate cybersecurity threats in small businesses. A sample of 14 security professionals on LinkedIn shared their perspectives on how cybersecurity strategies successfully mitigated recent cybersecurity threats. Data were collected through semi-structured interviews, and data analysis was performed by coding keywords, phrases, and methods. The following …

Essays On Corporate Finance, Su Hee Yun

Dissertations and Theses Collection (Open Access)

Chapter 1. The impact of ESG disasters on Green and Brown firms

I investigate the effect of a firm’s prior ESG reputation on the market impact of ESG incidents. I find that firms with a better ESG reputation, i.e., higher ESG ratings, experience less negative stock-market reactions and analysts' forecast revisions compared to firms with a poorer ESG reputation. But managers of Greener firms, when producing earnings guidance, do not forecast a lower impact of these incidents on future earnings. Similarly, actual decreases in future earnings following these incidents are not significantly different between Green and Brown firms. Altogether, the …

Using Mentimeter In Online Book Clubs To Engage And Educate Extension Audiences, Nichole Huff, Miranda Bejda, Emily Dewitt, Heather Norman-Burgdolf, Melinda Mcculley

Journal of Human Sciences and Extension

During the COVID-19 pandemic, Cooperative Extension professionals, like many others, were tasked with quickly adapting to accommodate limited face-to-face interactions. The pandemic necessitated that Extension educators leverage online resources to deliver tailored programming in informative and innovative ways while providing engaging, hands-on learning experiences. This article highlights two studies using Mentimeter as a tool to educate and engage Extension audiences through subsequent installments of an online book club. The presented case studies examine the processes and outcomes of a unique educational approach to Family and Consumer Sciences (FCS) in a non-traditional setting. The studies represent two distinct FCS disciplines: Family …

Machine Learning To Enhance Security Systems, Saja A. Talib

Iraqi Journal of Computers, Communications, Control and Systems Engineering

This research explores the integration of machine learning intosecurity systems, addressing the growing challenges posed by cyber threats. Ittraces the historical context of cybersecurity measures and the development ofmachine learning in intrusion detection, anomaly detection, and behavioralanalysis. By examining traditional security approaches and their limitations,the study highlights the transformative potential of machine learning. Casestudies provide concrete examples of successful applications, demonstratinghow machine learning reduces cyber threats. Ethical considerations,implementation challenges, biases, and regulatory aspects are discussed,highlighting the complexities of integrating machine learning into securityframeworks. Furthermore, the research explores emerging technologies incybersecurity and offers insights into the future of machine learning in …