Entire DC Network | Open Access Articles | Digital Commons Network™

Annual Report 2023-2024, Tennessee. Bureau Of Investigation

Annual Report

No abstract provided.

Go to article

Annual Report 2023-2024, Tennessee. Bureau Of Investigation

Annual Report

No abstract provided.

Go to article

Using Data Anonymization In Big Data Analytics Security And Privacy, Abdulatif Ali Hussain, Ismael Khaleel, Tahsien Al-Quraishi

Mesopotamian Journal of Big Data

Big Data and Analytics mean an enormous and complex collection of very diverse information, which is processed with various technologies and methods to produce and deliver useful and valuable insights. Analytics is the science of using data, or information to extract useful and actionable insights, facts and knowledge from a collection of data it could be stated that Big Data Analytics is the best thing since every commercial data system ever built, although everybody with a more optimistic vision of technology would like to take note that there is a fine line where Everything Data crosses the boundary to something …

Go to article

The Small Business Killer: How Fincen Enforcement Of The Cta Could Destroy The Last Bastion Of The American Dream, Samantha M. Alecozay

Faculty Articles

The Corporate Transparency Act (CTA), passed into law in 2021 and made effective January 1, 2024, mandates the creation of a nationwide database that collects owner information of certain legal entities to help combat money laundering and other illicit financial activities. The CTA requires that the legal entity owners provide necessary information directly to the federal government, rather than relying on state and/or federal government officials to collect the information on their behalf. Further, failure to comply may result in the legal entity and owners incurring significant civil penalties of up to $591 per day of violation and even criminal …

Go to article

The Effects Of Bilingualism And Trust On Digital Scam Susceptibility, Grace M. Casanova

Honors Undergraduate Theses

Trust is an essential component of social relationships and is connected to how we make informed decisions. Humans tend to use mental shortcuts to arrive to decisions, a strategy which may be exploited by scammers. As online scams have become more common, it is critical to understand factors that can influence appraisal of potentially untrustworthy sources. The present study focused on language, in the form of self-reported bilingualism, and its relation to scam susceptibility. Language is a factor that contributes to alterations in brain structure, cognitive performance, and cognitive control systems. Bilinguals show advantages in the form of increased synaptic …

Go to article

Does Personality Traits And Security Habits Influence Security Of Personal Identification Numbers? The Context Of Mobile Money Services In Tanzania., Daniel Ntabagi Koloseni

Journal of International Technology and Information Management

Security is an important ingredient in financial transactions; as such, it is imperative that attention should be paid to enhancing the security habits and user behaviours of mobile payment services. Establishing a link between security habits, personality characteristics, and security behaviours provides a new dimension to studying security behaviours regarding mobile money services. Therefore, this study investigates how personality traits affect security behaviours and habits and how security habits mediate the link between personality traits and PIN security practices. The study found that conscientiousness, openness to experience, extroversion and security habits influence PIN security practices, while conscientiousness, agreeableness, and neuroticism …

Go to article

Ai-Driven Credit Card Fraud Detection With Enhanced User Interaction, Toshi Bhat

Master's Projects

This thesis describes the development and testing of a unique system for detecting credit card fraud. The system employs graph neural networks (GNNs) and a real-time user interaction platform. The primary goal of this study is to use advanced machine learning methods and interactive technologies to improve fraud detection accuracy and the speed with which users can receive assistance. GraphSAGE, a type of GNN, was trained on a simulated set of credit card transactions, allowing the system to detect and predict fraud very accurately. Simulating a real-world transaction scenario is an important aspect of the project. In this case, the …

Go to article

An Attributed And Diverse Encoder-Decoder Processing Technique For Anomaly Detection., Kenneth Antony John

Master's Projects

Attributed graphs are graphs that contain extra information about the attributes of nodes and edges. They can be used to model a plethora of real-world scenarios like social networks, bank transactions, and even academic citation data. Anomalies in such graphs can be irregularities or unusual patterns that are observed in the attributes or the structure of the graph. Anomaly detection in attributed networks is a crucial task, aiming to identify such anomalies. Existing methodologies use various deep learning techniques using graph neural networks, graph encoder-decoder architectures, and multi-layer perceptions. This study proposes a new approach to improve the existing methods …

Go to article

Financial Literacy In The Era Of Artificial Intelligence. Towards Financial Inclusion. Opening Remarks, Łukasz Kurowski, Anna Szelągowska

Journal of Banking and Financial Economics

Financial Literacy in the Era of Artificial Intelligence. Towards Financial Inclusion. Opening Remarks

Go to article

Entire Volume Journal Of Banking And Financial Economics 2024, 1(21)

Journal of Banking and Financial Economics

Entire Volume Journal of Banking and Financial Economics 2024, 1(21)

Go to article

Comparative Analysis Of Deep Learning-Based Anomaly Detection Models For Gps Spoofing Detection, Hasan Mirzakhaninafchi

Electronic Theses and Dissertations

As autonomous vehicles (AVs) become integral to modern transportation, their susceptibility to cyber-attacks, particularly GPS spoofing, presents a serious security threat. This study addresses these challenges by applying a suite of deep learning models to enhance the detection of anomalous GPS signals. Focusing on autoencoder-based architectures, the proposed models such as long short-term memory-based variational autoencoder (LSTM-VAE), LSTM-based autoencoder (LSTM-AE), multilayer perceptron-based variational autoencoder (MLP-VAE), MLP-based Autoencoder (MLPAE), Stacked LSTM-based variational autoencoder (Stacked-LSTM-VAE), stacked LSTM-based autoencoder (Stacked-LSTM-AE), memory-augmented-LSTM-VAE (Mem-LSTM-VAE), and time-series-anomaly-detection-generative-adversarial-networks (TadGAN) were trained exclusively on authentic GPS data. This unsupervised learning approach which used for the above-mentioned models enables …

Go to article

Founder Worship, Effective Altruism, And Corporate Governance, Jennifer S. Fan, Xuan-Thao Nguyen

Articles

Founders are the heart of any startup. Oftentimes, they are given considerable latitude in managing a company, particularly if they are hailed as a visionary founder in a pathbreaking new industry. Additionally, it is assumed that underpinning their actions is the desire to do good. Unfortunately, sometimes this leads to what we term founder worship where the promise of the founder and the innovation may lead to perverse outcomes because too much control is ceded to the founder and there is a lack (or sometimes complete absence of) corporate governance. When unlimited control is coupled with "do gooderism," which in …

Go to article

Mass-Ratio-Convex-Combination-Of-Average-Absolute-Deviation-And-Interquartile-Range Based Outlier Factor For Anomaly Scoring, Zehong Fan

Chulalongkorn University Theses and Dissertations (Chula ETD)

Anomaly detection is increasingly essential across various sectors, including fraud detection, cybersecurity, and industrial process monitoring, where it serves as an early warning system to identify unusual patterns in data. This research presents a novel, parameter-free anomaly scoring algorithm designed to assign scores to data points without the need for user-defined parameters. The algorithm calculates anomaly scores based on the statistical dispersion of the mass-ratio distribution, utilizing five key measures: variance, range, interquartile range (IQR), average absolute deviation (AAD), and the combination of AAD and IQR. The performance of the proposed Mass-Ratio-Convex-Combination-Of-Average-Absoulte-Deviation-And-Interquartile-Range Based Outlier Factor for anomaly scoring algorithm called …

Go to article

Board Ethical Commitment And Corporate Performace: A Qualitative Perspective, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith

Research outputs 2022 to 2026

The purpose of the study is to explore the responsibilities of directors in creating a good ethical culture in their organisation and examine whether good ethical practices are able to enhance a company’s performance. To achieve this purpose, face-to-face semi-structured interviews with directors as the respondents are employed as a data collection method. This study found that board ethical commitments are necessary elements for sustaining the good performance of a company. The planning and monitoring of these ethical practices are the responsibilities of the board of directors, which then will be executed by top management, led by the chief executive …

Go to article

M.S. Applied Data Science - Capstone Chronicles 2024, Ebad Akhter, Jiaqi He, Jacqueline Vo, Vivian Do, Bryan Flores, Caleb Mccurdy, Ue Wang, Jesse Gutierrez, Sultan Mahmud Rahat, Verity Pierson, Mirna Philip, Justin Farnan, Arya Shahbaz, Shailja Somani, Yicong Qiu, Jessica Hin, Samantha Rivas, Amy Ou, Halee Staggs, Vicky Van Der Wagt, Gabriella Rivera, John Vincent Deniega, Claire Bentzen, Tara Dehdari, Logan Van Dine, Marvin Moran, Ben Ogle, Katie Mears, Jeremiah Fa'atiliga, Ravita Kartawinata, Sowmiya Kanmani

Capstone Chronicles

No abstract provided.

Go to article

Valuing Esg, Aneil Kovvali, Yair Listokin

Articles by Maurer Faculty

Corporate environmental, social, and governance (ESG) commitments promise to make capitalism better. Unfortunately, ESG has become a hotbed of hype and controversy. The core problem is that ESG mixes vague environmental and social goals with a profit maximization goal and does not provide a framework for resolving the conflicts that exist between them. The result is confusion that invites deception and cynicism. This Article proposes a mechanism for resolving conflicts between goals by translating them into the common language of money. Once nonpecuniary environmental or social goals are translated into dollar values, they can provide clear and actionable guidance for …

Go to article

The Visible Hand Of Lawyers: Attorneys’ Selection, White-Collar Fraud, And Criminal Sentences, Jesus R. Jimenez-Andrade

All Faculty Scholarship (Archived)

In the American white-collar fraud prosecution system, attorneys stand between fraudsters and criminal justice. Based on the theory of access literature, this manuscript explores whether attorneys’ selection moderates the relationship between severity of crime and criminal sentence. Collected data from 1,872 white-collar crimes between 2002 and 2020 prosecuted in San Antonio, Texas, test this hypothesis. Findings evidence that attorneys’ selection influences up to 10 percent of the criminal sentence (+,- 64 days). Socioeconomic control variables result in statistical significance, while demographics lack this condition. These findings suggest that fraudsters have incentives to maximize the defrauded amount to gain higher-quality legal …

Go to article

After Smith Falls: Corporate Free Exercise Lochnerism, Daniel J.H. Greenwood, Nicholas E. Tramposch

Hofstra Law Faculty Scholarship

While the Supreme Court has extended many constitutional privileges to business corporations, it has not held that they have a full constitutionally protected right to practice religion comparable to that of citizens. Employment Division v. Smith long served as a barrier to Free Exercise claims for special exceptions to neutral and generally applicable laws. But as the Court moves away from Smith, the issue of corporate Free Exercise rights must be confronted. The freedom of religion is a critically important individual right in a free country. But individual rights often conflict with collective religious practice; religious freedom is the opposite …

Go to article

Federated Graph Anomaly Detection Via Contrastive Self-Supervised Learning, Xiangjie Kong, Wenyi Zhang, Hui Wang, Mingliang Hou, Xin Chen, Xiaoran Yan, Sajal K. Das

Computer Science Faculty Research & Creative Works

Attribute graph anomaly detection aims to identify nodes that significantly deviate from the majority of normal nodes and has received increasing attention due to the ubiquity and complexity of graph-structured data in various real-world scenarios. However, current mainstream anomaly detection methods are primarily designed for centralized settings, which may pose privacy leakage risks in certain sensitive situations. Although federated graph learning offers a promising solution by enabling collaborative model training in distributed systems while preserving data privacy, a practical challenge arises as each client typically possesses a limited amount of graph data. Consequently, naively applying federated graph learning directly to …

Go to article

The Mediating Effect Of Financial Literacy On Blockchain Technology Application And Financial Risk: Insight From Ghanaian Professionals Toward Policy Recommendations, Maxwell Okpoti Mensah, Williams Kwasi Peprah [email protected]

Faculty Publications

This study explores the mediating effect of financial literacy on the relationship between blockchain technology application and financial risk among financial institution professionals in Ghana. Utilizing a correlational research design, data were collected from a sample of 336 professionals through a self-constructed Likert-scale questionnaire. The analysis was conducted using path analysis and mediation techniques. The findings reveal that financial literacy had a significant partial mediating effect between blockchain technology application and financial risk, accounting for 26.0% of the total effect. The direct negative effect of blockchain technology applications on financial risk also remained significant, highlighting the independent contribution of blockchain …

Go to article

The Effect Of Board Size, Board Independence, And The Composition Of Board Independence On Accrual And Real Earnings Management, Rizkia Fitrasari

Jurnal Akuntansi dan Keuangan Indonesia

This paper examines the effect of board size, board independence, and the composition of board independence on mitigating accrual and real earnings management by using a sample from companies listed in the S&P 500 index from 2010 to 2019. The study uses random-effect regression analysis and finds evidence that large board size is an ineffective tool for reducing earnings management. In contrast, larger board independence proves to mitigate earnings manipulation. However, when board size interacts with board independence, the result becomes more positive indicating that board independence strengthens the positive effect of board size on earnings management. It can be …

Go to article

Role-Reversibility, Ai, And Equitable Justice - Or: Why Mercy Cannot Be Automated, Stephen E. Henderson, Kiel Brennan-Marquez

JCLC Online

A few years ago, we developed the concept of “role-reversibility” in AI governance: the idea that it matters whether a party exercising judgment is reciprocally vulnerable to the effects of judgment. This idea, we argued, supplies a deontic reason to maintain certain spheres of human judgment even if (or when) truly intelligent machines become demonstrably superior in every utilitarian sense. While computer science remains far from that holy grail, generative AI is raging through systems as diverse as healthcare, finance, advertising, law, and academe, making it imperative to further shore up our claim. We do so by situating role-reversibility within …

Go to article

The Present And Future Of Ai Usage In The Banking And Financial Decision-Making Processes Within The Developing Indian Economy, Dr. Shouvik Kumar Guha, Bash Savage-Mansary, Dr. Navyajyoti Samanta

Indian Journal of Law and Technology

In course of this paper, the authors have soght to examine the extent to which technology based on artificial intelligence (AI) have made inroads into the banking and financial sectors of a developing economy like India. The paper begins with providing a contextual background to the adoption of such technology in the global financial arena. It then proceeds to identify and categorise the forms of AI currently being used in the Indian financial sector and also considers the different channels of operation where such technology is in vogue. The advantages of using such technology and the future goals for integrating …

Go to article

Machine Learning With Multi-Source Data To Predict And Explain Marine Pilot Occupational Accidents, Gokhan Camliyurt, Youngsoo Park, Daewon Kim, Won Sik Kang, Sangwon Park

Journal of Marine Science and Technology–Taiwan

Marine pilot occupational accidents during transfer to/from ships are the primary concern of the International Marine Pilots’ Association (IMPA) and industry professionals. There are multiple transfer methods for marine pilots, with the most common being the pilot boat. To reach the mother ship bridge, the following stages must be safely completed: car transfer, walking on the pier, pier to pilot boat, pilot transfer by boat, cutter to pilot ladder, mother ship freeboard climbing, and ship deck to the bridge. Each stage has its own risk. Previous accident records and expert opinions are commonly used to conduct a risk analysis and …

Go to article

The War On Gangs: El Salvador’S Playground For International Human Rights Violations, Sanobar Valiani

University of Miami Inter-American Law Review

International human rights law was developed with the underlying philosophy that all human beings are born free and equal in dignity and rights. However, since its development, we have seen a vast number of human rights violations persist with no recourse. The War on Gangs in El Salvador is just one example of this. This Note examines the history of the War on Gangs in El Salvador, the tumultuous political landscape that has spurred as a result, and how political efforts to address gang violence have been used as a tactic to strip Salvadorans of their fundamental rights and dignity. …

Go to article

Method And System For Secure Credential Generation, Rhidian John

Defensive Publications Series

One embodiment includes a method performed by an authentication provider. The method includes receiving a sensitive information from a user. For example, the sensitive information may include payment data or a healthcare data of the user. The method includes transmitting the sensitive information to a processing server and receiving a long living token associated with the sensitive information from the processing server. The authentication provider stores the long living token. The method further includes the authentication provider receiving, from a resource provider, a request for a subset of the sensitive information. The method includes transmitting the subset of the sensitive …

Go to article

Predicting Cost Contingency In Retrofit Projects Using Machine Learning Techniques, Dana Amin

Theses

Project contingency is one of the most important preliminary processes in any project estimation as it ensures the project risk for cost over-run due to uncertainties , in light of that, it is also important to make sure that the project contingency is not overestimated to maintain competitiveness in the market. This project aims to develop contingency decision support tool using ML techniques in order to predict the optimum contingency cost that balances between maintaining business competitiveness in the market and achieving project objectives. Different ML ways were evaluated and based on accuracy level ; Random Forest was found to …

Go to article

Esg, Public Pensions, And Compelled Speech, Mark R. Kubisch

Texas A&M Law Review

Investing based on Environmental, Social, and Governance (“ESG”) principles has dramatically increased in recent years. Many institutional investors— including public pension funds funded by mandatory contributions from government employees—now incorporate ESG principles into their investment and engagement strategies even though certain aspects of ESG, such as investing to reduce carbon emissions, are politically controversial. Over this same period, courts have reaffirmed that the First Amendment protects individuals from being compelled to associate with or to subsidize the speech of third parties. Indeed, applying this compelled speech doctrine, the Supreme Court recently overruled a forty-year-old precedent that allowed states to force …

Go to article

Application Of Ai In Financial Sector: Earnings Call Dataset Analysis, Kesa M. Abbas

Theses

Deep learning has emerged as a cornerstone in diverse scientific domains, demonstrating profound implications both in academic research and conventional applications. The utilization of deep learning has branched to the financial sector for stock prediction, management of assets, credit score analysis, etc. During the end of the financial fiscal year, top executives present their companies’ growth and losses in earnings calls. These earnings calls invariably webcasted, furnish stakeholders with insights into a firm’s fiscal performance during a given period. These audios along with transcripts are published on the company website for the general public. If these audio and transcripts are …

Go to article

Legal Ethics, Patrick Emery Longan

Mercer Law Review

This Survey covers the period from June 1, 2022 to May 31, 2023 and discusses developments with respect to attorney discipline, bar admission and readmission, malpractice and other civil claims against lawyers, ineffective assistance of counsel, prosecutorial misconduct, attorney’s liens, judicial conduct, disqualification and withdrawal of counsel, contempt, proposed formal advisory opinions of the State Bar of Georgia Formal Advisory Opinion Board, and proposed amendments to the Georgia Rules of Professional Conduct.

Go to article

Full-Text Articles in Entire DC Network

Annual Report 2023-2024, Tennessee. Bureau Of Investigation

Annual Report

Annual Report 2023-2024, Tennessee. Bureau Of Investigation

Annual Report

Using Data Anonymization In Big Data Analytics Security And Privacy, Abdulatif Ali Hussain, Ismael Khaleel, Tahsien Al-Quraishi

Mesopotamian Journal of Big Data

The Small Business Killer: How Fincen Enforcement Of The Cta Could Destroy The Last Bastion Of The American Dream, Samantha M. Alecozay

Faculty Articles

The Effects Of Bilingualism And Trust On Digital Scam Susceptibility, Grace M. Casanova

Honors Undergraduate Theses

Does Personality Traits And Security Habits Influence Security Of Personal Identification Numbers? The Context Of Mobile Money Services In Tanzania., Daniel Ntabagi Koloseni

Journal of International Technology and Information Management

Ai-Driven Credit Card Fraud Detection With Enhanced User Interaction, Toshi Bhat

Master's Projects

An Attributed And Diverse Encoder-Decoder Processing Technique For Anomaly Detection., Kenneth Antony John

Master's Projects

Financial Literacy In The Era Of Artificial Intelligence. Towards Financial Inclusion. Opening Remarks, Łukasz Kurowski, Anna Szelągowska

Journal of Banking and Financial Economics

Entire Volume Journal Of Banking And Financial Economics 2024, 1(21)

Journal of Banking and Financial Economics

Comparative Analysis Of Deep Learning-Based Anomaly Detection Models For Gps Spoofing Detection, Hasan Mirzakhaninafchi

Electronic Theses and Dissertations

Founder Worship, Effective Altruism, And Corporate Governance, Jennifer S. Fan, Xuan-Thao Nguyen

Articles

Mass-Ratio-Convex-Combination-Of-Average-Absolute-Deviation-And-Interquartile-Range Based Outlier Factor For Anomaly Scoring, Zehong Fan

Chulalongkorn University Theses and Dissertations (Chula ETD)

Board Ethical Commitment And Corporate Performace: A Qualitative Perspective, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith

Research outputs 2022 to 2026

Capstone Chronicles

Valuing Esg, Aneil Kovvali, Yair Listokin

Articles by Maurer Faculty

The Visible Hand Of Lawyers: Attorneys’ Selection, White-Collar Fraud, And Criminal Sentences, Jesus R. Jimenez-Andrade

All Faculty Scholarship (Archived)

After Smith Falls: Corporate Free Exercise Lochnerism, Daniel J.H. Greenwood, Nicholas E. Tramposch

Hofstra Law Faculty Scholarship

Federated Graph Anomaly Detection Via Contrastive Self-Supervised Learning, Xiangjie Kong, Wenyi Zhang, Hui Wang, Mingliang Hou, Xin Chen, Xiaoran Yan, Sajal K. Das

Computer Science Faculty Research & Creative Works

The Mediating Effect Of Financial Literacy On Blockchain Technology Application And Financial Risk: Insight From Ghanaian Professionals Toward Policy Recommendations, Maxwell Okpoti Mensah, Williams Kwasi Peprah [email protected]

Faculty Publications

The Effect Of Board Size, Board Independence, And The Composition Of Board Independence On Accrual And Real Earnings Management, Rizkia Fitrasari

Jurnal Akuntansi dan Keuangan Indonesia

Role-Reversibility, Ai, And Equitable Justice - Or: Why Mercy Cannot Be Automated, Stephen E. Henderson, Kiel Brennan-Marquez

JCLC Online

The Present And Future Of Ai Usage In The Banking And Financial Decision-Making Processes Within The Developing Indian Economy, Dr. Shouvik Kumar Guha, Bash Savage-Mansary, Dr. Navyajyoti Samanta

Indian Journal of Law and Technology

Machine Learning With Multi-Source Data To Predict And Explain Marine Pilot Occupational Accidents, Gokhan Camliyurt, Youngsoo Park, Daewon Kim, Won Sik Kang, Sangwon Park

Journal of Marine Science and Technology–Taiwan

The War On Gangs: El Salvador’S Playground For International Human Rights Violations, Sanobar Valiani

University of Miami Inter-American Law Review

Method And System For Secure Credential Generation, Rhidian John

Defensive Publications Series

Predicting Cost Contingency In Retrofit Projects Using Machine Learning Techniques, Dana Amin

Theses

Esg, Public Pensions, And Compelled Speech, Mark R. Kubisch

Texas A&M Law Review

Application Of Ai In Financial Sector: Earnings Call Dataset Analysis, Kesa M. Abbas

Theses

Legal Ethics, Patrick Emery Longan

Mercer Law Review