Digital Commons Network^™

How Management’S Response To Fraud Affects The Likelihood Of Future Fraud., Adam Garrity

Honors Theses and Capstones

This article studies the effect of two parts of deterrence theory: sanction certainty and sanction swiftness, on their ability to prevent and deter embezzlement within companies. I will use an experiment, a research instrument, survey questions, and SPSS and ANOVA software to determine if sanction certainty and sanction swiftness have significant effects on how a fictional company is perceived by participants. Participants will be given a scenario that has a combination of a slow or swift punishment and a high or low detection rate. In the experiment, deterrence theory’s effect will be measured by dependent variables such as organizational attractiveness, …

Application Of Big Data Technology, Text Classification, And Azure Machine Learning For Financial Risk Management Using Data Science Methodology, Oluwaseyi A. Ijogun

College of Graduate Studies: Theses & Dissertations

Data science plays a crucial role in enabling organizations to optimize data-driven opportunities within financial risk management. It involves identifying, assessing, and mitigating risks, ultimately safeguarding investments, reducing uncertainty, ensuring regulatory compliance, enhancing decision-making, and fostering long-term sustainability. This thesis explores three facets of Data Science projects: enhancing customer understanding, fraud prevention, and predictive analysis, with the goal of improving existing tools and enabling more informed decision-making. The first project examined leveraged big data technologies, such as Hadoop and Spark, to enhance financial risk management by accurately predicting loan defaulters and their repayment likelihood. In the second project, we investigated …

The Waiting Game: Who Benefits From Recovered Assets Associated With Venezuelan State Corruption? Remission As A Solution, Alejandro Rodriguez Vanzetti

FIU Law Review

The Bolivarian Republic of Venezuela (“Venezuela”) has, and continues to undergo, significant political and economic challenges stemming from government corruption. In response, the United States government has seized assets of current or former Venezuelan state officials associated with criminal wrongdoing, imposed sanctions on Nicolas Maduro’s government, and proposed legislation to combat corruption. The Department of Justice (“DOJ”) has led dozens of prosecutions against those responsible for these crimes through its use of asset forfeiture, a critical tool in the recovery of illicit proceeds. An estimated $300 billion of these assets are held in South Florida alone, with $1.5 billion identified …

Role-Reversibility, Ai, And Equitable Justice — Or: Why Mercy Cannot Be Automated, Kiel Brennan-Marquez

Faculty Articles and Papers

A few years ago, we developed the concept of "role-reversibility" in Al 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 …

Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey

Walden Dissertations and Doctoral Studies

AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …

Predicting Patient Length Of Stay Using Artificial Intelligence To Assist Healthcare Professionals In Resource Planning And Scheduling Decisions, Yazan Alnsour, Marina Johnson, Abdullah Albizri, Antoine Harfouch

Department of Information Management and Business Analytics Faculty Scholarship and Creative Works

Artificial intelligence (AI) significantly revolutionizes and transforms the global healthcare industry by improving outcomes, increasing efficiency, and enhancing resource utilization. The applications of AI impact every aspect of healthcare operation, particularly resource allocation and capacity planning. This study proposes a multi-step AI-based framework and applies it to a real dataset to predict the length of stay (LOS) for hospitalized patients. The results show that the proposed framework can predict the LOS categories with an AUC of 0.85 and their actual LOS with a mean absolute error of 0.85 days. This framework can support decision-makers in healthcare facilities providing inpatient care …

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

Faculty Articles

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 …

Fundraiser, Sushmitha Gurakonda

All Capstone Projects

Fund Raiser is a website where users can start a campaign seeking public and private funding for a person, a project, or a cause. Users can use tools of this website to publish the campaign web pages and to market the fund-raising event. In addition, the website allows anyone (who is willing) to donate to any fundraising event.

There are different ways to seek funds for different activities today. Fund Raiser is a Java-based web application to get funds for events, floods, opening new offices, constructing school buildings, etc. There are different websites available in the market to perform this …

Money Laundering And Terrorist Financing Typologies That Reduce Financial Crime Risks, Sina Vinod Patel

Walden Dissertations and Doctoral Studies

The Covid-19 pandemic has increased concerns over money laundering and terrorist financing and their impacts on societies and the world’s finance and economic systems. Some financial institutions are failing to detect and track new emerging financial crime threats. The purpose of this qualitative descriptive case study was to identify predicate offense typologies that U.S. banking and financial services company compliance managers use to reduce the risks of money laundering and terrorist financing. To understand the concepts of predicate offense and financial crime risks, Gary Becker’s economic theory of criminal behavior was the conceptual framework that grounded this study. The population …

A Longitudinal Study Of Factors That Affect User Interactions With Social Media And Email Spam, Wojciech M. Mazurek

Graduate Theses, Dissertations, and Problem Reports (ETD)

Given the rapid growth of social media and the increasing prevalence of spam, it is crucial to understand users’ interactions with unsolicited content to develop effective countermeasures against spam. This thesis focuses on exploring the factors that influence users’ decisions to interact with spam on social media and email. It builds upon prior work, which serves as a foundation for further research and conducting a longitudinal analysis. Our results are based on the analysis of 221 responses collected through an online survey. The survey not only gathered demographic information such as age, gender, and race but also collected data on …

Money Laundering And Terrorist Financing Typologies That Reduce Financial Crime Risks, Sina Vinod Patel

Walden Dissertations and Doctoral Studies

The Covid-19 pandemic has increased concerns over money laundering and terrorist financing and their impacts on societies and the world’s finance and economic systems. Some financial institutions are failing to detect and track new emerging financial crime threats. The purpose of this qualitative descriptive case study was to identify predicate offense typologies that U.S. banking and financial services company compliance managers use to reduce the risks of money laundering and terrorist financing. To understand the concepts of predicate offense and financial crime risks, Gary Becker’s economic theory of criminal behavior was the conceptual framework that grounded this study. The population …

Small Business Internal Control System Strategies To Protect Business Assets And Profitability, Edward Gabriel Earl Kuupualeialoha Keaunui

Walden Dissertations and Doctoral Studies

The absence of financial expertise and internal control systems contributes to losing business assets and profitability. Small business leaders who lack internal control systems and strategies to protect against the financial loss of business assets and profitability may be vulnerable and suffer losses. Grounded in the Committee of the Sponsoring Organization of the Treadway Commission (COSO) internal control-integrated framework, this qualitative multiple-case study explores internal control system strategies that small business leaders use to protect business assets and profitability. The participants were five small business leaders from the Western region of the United States who have successfully operated for over …

Internal Control Strategies To Limit Nonprofit Organization Fraud And Embezzlement Costs., Ralston K. Tracey

Walden Dissertations and Doctoral Studies

AbstractEmployee intent to commit fraud and embezzlement costs has the potential for adverse business outcomes. Nonprofit leaders are concerned with employee fraud and embezzlement costs as it is the main predictor of employee wrongdoing and increase the chances of their organization's failure. Grounded in fraud triangle theory, the purpose of this qualitative multiple-case study was to explore internal control strategies nonprofit leaders use to limit fraud and embezzlement costs. The participants were eight leaders from four nonprofit organizations in the Southeastern United States who successfully used strategies to prevent fraudulent financial losses in their organizations. Data were collected from semistructured …

Artful Deception: The Multilevel Marketing Industry's Use Of Smoke And Mirrors To Hide Their Pyramid-Shaped Truths, Hailey Stauffer-Person

Lewis & Clark Law Review

In the United States, the line between financial fraud and legal business opportunity is blurry at best. Multilevel marketing companies have mastered the art of walking in the gray area while avoiding the majority of government regulators. In 2020, the direct sales industry experienced over $40 billion in sales and involved over 7 million Americans as distributors. Countless Americans fall victim to multilevel marketing frauds each year and the U.S. government has done little to protect them from the industry’s inherent manipulation. The recent growth of the industry during the COVID-19 pandemic and the defeat of President Donald Trump has …

Blockholder Mutual Fund Participation In Private In‐House Meetings, Robert M. Bowen, Shantanu Dutta, Songlian Tang, Pengcheng Zhu

School of Business: Faculty Scholarship

The Shenzhen Stock Exchange (SZSE) in China is unique worldwide in requiring disclosure of the timing, participants, and selected content of private in‐house meetings between firm managers and outsider investors. We investigate whether these private meetings benefit hosting firms and their major outside institutional investors— blockholder mutual funds (i.e., funds with ownership ≥5%). Using a large data set of SZSE firms, we find that blockholder mutual funds have more access to private in‐ house meetings, and top management is more likely to be present, especially when a meeting is associated with negative news. Furthermore, when blockholder mutual funds attend negative‐news …

Balancing Loyalties: A Behavioral Study On How The Quality Of Supervisor-Subordinate Relationships Affects Whistleblowing Intentions, Jace B. Garrett, Douglas F. Prawitt, Kyle Sopp

Faculty Publications

While high-quality relationships among employees yield many benefits to organizations, they may have unintended consequences for whistleblowing. In a first experiment, we investigate whether high-quality employee-supervisor relationships reduce employees’ willingness to report supervisor wrongdoing through an internal hotline. We also investigate whether the quality of such relationships mitigates the effect of evidence strength on reporting intention. In a second experiment, we test the robustness of the effects of relationship quality and evidence strength on employees’ willingness to report wrongdoing identified in our first experiment, but to an external auditor. We also examine two factors that may mitigate the negative effect …

Graph Neural Networks For Ethereum Fraud Detection, Charity Mwanza

Theses

Detecting fraudulent transactions on the Ethereum network can help cryptocurrency companies that operate on the Ethereum platform protect their users from exposure to fraudsters. The most common fraudulent activities in the cryptocurrency network include phishing and smart Ponzi schemes. Since cryptocurrency technology is still young, most investors lack knowledge of how the smart contacts used in the Ethereum platform operate; hence, they cannot evaluate the risks they are exposed to when carrying out cryptocurrency transactions. The key role that this paper looks at is the application of graph neural networks in the extraction of features of users in the Ethereum …

How Do Prosecutors "Send A Message"?, Steven Arrigg Koh

Faculty Scholarship

The recent indictments of former President Trump are stirring national debate about their effects on American society. Commentators speculate on the cases’ impact outside of the courtroom — on the 2024 election, on political polarization, and on the future of American democracy. Such cases originated in the prosecutor’s office, begging the question of if, when, and how prosecutors should consider the societal effects of the cases they bring.

Indeed, prosecutors often publicly claim that they “send a message” when they indict a defendant. What, exactly, does this mean? Often, their assumption is that such messaging goes in one direction: indictment …

Social Enterprise Governance Post-Sox, Alina Ball

Faculty Scholarship

Social enterprises-nonprofit and for-profit businesses that use market-based strate­ gies to achieve social change for marginalized populations-demonstrate a new para­ digm for doing business in the United States. The Sarbanes-Oxley Act of 2002 ("SOX"), which transformed financial reporting and heightened internal controls for public com­ panies, has, perhaps unintentionally, also had an outsized influence on the development of social enterprise governance. The primary impact of SOX is found in the state-level auditing and reporting reforms imposed on large nonprofits. Moreover, "benefit re­ ports," the lynchpin of social enterprise state legislation, also mirror the SOX emphasis on transparency through third-party assessment. …

Securing Digital Collections: Cyber Security Best Practices For Academic Libraries In Developing Countries, Ayooluwa Aregbesola, Ekene Lawrence Nwaolise

Library Philosophy and Practice (e-journal)

In today's digital era, there have been an ever increase in academic libraries embracing digital collections to provide access to a wealth of information to their users. However, the demerit of this digitization brings about the need to ensure the security of these valuable digital collections, especially in developing countries where cyber threats are rampant. This paper aims to address the challenges faced by academic libraries in developing countries with regards to best cybersecurity practices for securing digital collections. The paper also highlights the long-term benefits of prioritizing cyber security in academic libraries. Besides protecting valuable digital collections, robust cyber …

Cyber Security System Based On Machine Learning Using Logistic Decision Support Vector, Sahaya Sheela M, Hemanand D, Ranadheer Reddy Vallem

Mesopotamian Journal of CyberSecurity

Nowadays, we are moving towards cybersecurity against digital attacks to protect systems, networks, and data in developing areas. A collection of technologies and processes is at the core of cybersecurity. A network security system is a feature of network and computer (host) security. Cybercrime leads to billion-dollar losses. Given these crimes, the security of computer systems has become essential to reduce and avoid the impact of cybercrime. We propose the Logistics Decision Support Vector (LDSV) algorithm dealing with this problem. Initially, we collected the KDD Cup 99 dataset to create a network intrusion detection, such as penetrations or attacks, a …

K-Pop’S Secret Weapon: South Korea’S Criminal Defamation Laws, Rebecca Xu

San Diego International Law Journal

South Korea’s criminal defamation laws have long been considered an intrusion on the free speech rights of citizens, especially in regard to the usage by politicians against their opponents and journalists to suppress criticisms. This Comment considers the history and effects of these controversial defamation laws through the lens of recent scandals within the Korean entertainment industry, where regular citizens accusing Korean celebrities of past school violence are confronted with threats of defamation charges. To highlight the controversial nature of such laws, comparisons will be drawn between South Korea and other countries to highlight the restrictive nature of Korea’s laws.

Creating Data From Unstructured Text With Context Rule Assisted Machine Learning (Craml), Stephen Meisenbacher, Peter Norlander

School of Business: Faculty Publications and Other Works

Popular approaches to building data from unstructured text come with limitations, such as scalability, interpretability, replicability, and real-world applicability. These can be overcome with Context Rule Assisted Machine Learning (CRAML), a method and no-code suite of software tools that builds structured, labeled datasets which are accurate and reproducible. CRAML enables domain experts to access uncommon constructs within a document corpus in a low-resource, transparent, and flexible manner. CRAML produces document-level datasets for quantitative research and makes qualitative classification schemes scalable over large volumes of text. We demonstrate that the method is useful for bibliographic analysis, transparent analysis of proprietary data, …

Establishment And Mapping Of Heterogeneous Anomalies In Network Intrusion Datasets, Liam Riddell, Mohiuddin Ahmed, Paul Haskell-Dowland

Research outputs 2022 to 2026

Anomaly detection in the scope of network security aims to identify network instances for the unexpected and unique, with various security operations employing such techniques to facilitate effective threat detection. However, many systems have been designed based on the absolute mapping of attacks to one of three anomaly types (i.e. point, collective, or contextual), a strategy not supported by the recent findings of hybrid anomaly classifications. Given the growing usage of network anomaly detection and the implications of hybrid anomalies, we propose several heterogeneous anomaly types and provide an unsupervised approach for the automated mapping of network threats. Initial findings …

Age-Old Tools And Techniques To Protect Consumers Need To Be Sharpened In The Light Of Artificial Intelligence, Rajesh Bahuguna Prof, Radhey Shyam Jha Dr

International Journal on Consumer Law and Practice

We all are consumers by birth and remain consumers till death, and at the same time, it is also true that a consumer becomes the victim of exploitation in different ways. Adulterations, underweight, duplicate or cloned goods, and misleading and insufficient information are some ways of victimizing consumers. Today, we are standing at a juncture where we have a series of legislative, judicial, and administrative efforts to protect consumers. On the other hand, we have a plethora of incidents of exploitation of consumers. The nature of the legislation available for the protection of consumers is not purely criminal but sometimes …

Post Pandemic Cyberbiosecurity Threats From Terrorist Groups, Haley D. Dodge

Master's Theses

The research in this thesis explored the research question: Are United States (US) health systems accessible to cyber-bio terrorist attacks post-pandemic, within the context of the emerging discipline of cyberbiosecurity? Key findings of the analysis demonstrated how US health systems are more accessible to cyber-bio terrorist attacks specifically from cyber hacking groups based on the increasing sophistication of their cyber capabilities and the lack of cyber protection for biological systems. The concept of cyberbiosecurity was first introduced in 2018 by researchers exploring the converging threat landscape of the cyber and biology domains. As biology is growing more dependent upon vulnerable …

Impact Of Technology On Financial Services, Usoro Usoro

Economic and Financial Review

This paper reviews seven emerging technologies that are shaping the future of financial services across the globe, their impact on financial services, and the implication for regulation. The seven technologies are: Mobile Connectivity; Artificial Intelligence; Decentralised Ledger; Open Source; Hyper Automation; Cloud Computing; and No Code Development Platforms.

2022 November 18 - Board Of Trustees Agenda And Minutes, Board Of Trustees, East Tennessee State University

Board of Trustees Agendas and Minutes

No abstract provided.

2022 November 18 - Board Of Trustees Audit Committee Agenda And Minutes, Board Of Trustees, East Tennessee State University

Board of Trustees Agendas and Minutes

No abstract provided.

Privacy Qui Tam, Peter Ormerod

Notre Dame Law Review

Privacy law keeps getting stronger, but surveillance-based businesses have proven immune to these new legal regimes. The disconnect between privacy law in theory and in practice is a multifaceted problem, and one critical component is enforcement.

Today, most privacy laws are enforced by governmental regulators—the Federal Trade Commission, the nascent California Privacy Protection Agency, and state attorneys general. An enduring impasse for proposed privacy laws is whether to supplement public enforcement by using a private right of action to authorize individuals to enforce the law.

Both of these conventional enforcement schemes have significant shortcomings. Public enforcement has proven inadequate because …