Digital Commons Network^™

Credit Card Fraud Detection Using Machine Learning Techniques, Nermin Samy Elhusseny, Shimaa Mohamed Ouf, Amira M. Idrees Ami

Future Computing and Informatics Journal

This is a systematic literature review to reflect the previous studies that dealt with credit card fraud detection and highlight the different machine learning techniques to deal with this problem. Credit cards are now widely utilized daily. The globe has just begun to shift toward financial inclusion, with marginalized people being introduced to the financial sector. As a result of the high volume of e-commerce, there has been a significant increase in credit card fraud. One of the most important parts of today's banking sector is fraud detection. Fraud is one of the most serious concerns in terms of monetary …

The Role Of Esg Rating Agencies And Market Efficiency In Europe’S Climate Policy, Ebbe Rogge, Lara Ohnesorge

UC Law Environmental Journal

The European Union (“EU”) set out an ambitious policy agenda to reduce its impact on climate change. Although the popular image is that economic growth and sustainability are practically incompatible, this policy agenda includes measures enabling reallocation of investment towards sustainable projects and companies. This paper posits that, by adopting measures requiring the disclosure of non-financial and in particular Environmental, Social, and Governance (“ESG”) information, EU policy relies on market efficiency to ensure the desired reallocation of investment.

In order for this market efficiency approach to work properly, non-financial information must be accessible, comparable, and verified. This creates a new …

Deep Learning And Feature Engineering For Human Activity Recognition: Exploiting Novel Rich Learning Representations And Sub-Transfer Learning To Boost Practical Performance, Ria Kanjilal

USF Tampa Graduate Theses and Dissertations

A significant gap exists in our knowledge of how domain-specific feature extraction compares to unsupervised feature learning in the latent space of a deep neural network for a range of temporal applications including human activity recognition. This dissertation aims to address this gap specifically for human activity recognition using acceleration data. To ensure reproducibility, we use two publicly available datasets, UniMiB-SHAR and ExtraSensory, with a well-established history in the human activity recognition literature. We methodically analyze the performance of 64 different combinations of i) learning representations (in the form of raw temporal data or extracted features), ii) traditional and modern …

Credit Card Fraud Detection Using Machine Learning, Meera Alemad

Theses

The purpose of this project is to detect the fraudulent transactions made by credit cards by the use of machine learning techniques, to stop fraudsters from the unauthorized usage of customers’ accounts. The increase of credit card fraud is growing rapidly worldwide, which is the reason actions should be taken to stop fraudsters. Putting a limit for those actions would have a positive impact on the customers as their money would be recovered and retrieved back into their accounts and they won’t be charged for items or services that were not purchased by them which is the main goal of …

Hexagon Fraud In Fraudulent Financial Statements: The Moderating Role Of Audit Committee, Dwiyanjana Santyo Nugroho, Vera Diyanty

Jurnal Akuntansi dan Keuangan Indonesia

This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of …

2022-06-16 Board Of Regents Bylaws - Revised, Morehead State University. Board Of Regents.

Morehead State Board of Regents Agenda Books and Meeting Minutes

Revised Morehead State University Board of Regents Bylaws approved on June 16, 2022.

Your Right To Lie Versus My Right To Vote: A Look At Proposed Federal Legislation To Regulate False Election Speech In Light Of Alvarez, Brenden Carol

Seton Hall Journal of Legislation and Public Policy

No abstract provided.

Unpacking Misinfodemic During A Global Health Crisis: A Qualitative Inquiry Of Psychosocial Characteristics In Social Media Interactions, Sofia M Olivares, Sahiti Myneni

Faculty, Staff and Student Publications

The pervasiveness of health information in social media has led to a modern misinformation crisis, also known as a misinfodemic. Misinfodemics have upended public health activities as clearly evident during the COVID-19 pandemic. The objective of this study is to characterize social media content and information sources using theory-driven health behavior and psychology constructs to better understand the motifs of misinformation and their role in the dissemination of health (mis)information in Twitter posts. We analyzed 1,400 randomly selected tweets related to COVID-19 to ascertain four important variables, what is the tweet about (content), how is it structured (linguistic features), who …

The Parthenon, June 3, 2022, Tyler Spence, Connor Woodruff, Tyler Kennett, Evan Green, Shauntelle Thompson, Rafael Alfonso, Abby Hanlon, Alaina Laster, Isabella Robinson

The Parthenon

No abstract provided.

A Regulatory Budget For The Public Company Accounting Oversight Board, J.W. Verret

Georgia State University Law Review

The Public Company Accounting Standards Board (PCAOB) was created by the Sarbanes–Oxley Act (SOX) in 2002 in response to the Enron and WorldCom auditing scandals. The PCAOB regulates the $20 billion annual auditing industry, which itself provides assurance for the financial integrity of $27 trillion in outstanding global publicly traded equity. The PCAOB is uniquely a quasi-private entity overseen by the Securities and Exchange Commission (SEC), which approves its budget and must approve any changes in its rules. The PCAOB has undertaken initiatives to attenuate the cost–benefit calculus of its rules, most notably in a change from Auditing Standard 2 …

Commencement Program - Seton Hall University School Of Law Class Of 2022 Commencement Exercises

Graduation

No abstract provided.

Digital Forensics Range, Cody P. Shanahan, Bryson Y. Shishido, Samuel R. Mckee, Justin Siu, Lisa Li, Maxwell Brewer

Computer Engineering

The Digital Forensics Range was developed to serve as an online training for groups interested in computer forensics. This year's team had the goal to expand upon last year, by adding a new forensics image, unity scenario, and additional AWS functionality. The team still wanted to continue with last year's goals of keeping the training easily runnable, quickly deployable, and rapidly scalable through the use of the cloud. Adding to last year's work, this year's team hoped to further increase the educational value of the simulation with more practice, and the addition of feedback. The training is meant to be …

White-Collar Crime: Diversity And Discrimination In Sentencing, Rachel Labrie

Honors Projects

White-collar crimes cause businesses and individuals to lose billions of dollars a year. This paper discusses the criminal justice system in regard to the white-collar crime and discrimination by the basis of gender and race within sentencing. First an analysis is given on who commits white-collar crimes, by looking at the rates and motives of those committing white-collar crimes on the basis of first gender and race. An analysis through literature review compares sentencing of females and people of color compared with the rates of white males who make up the majority of those committing white-collar crimes. The findings suggest …

International Investment And Development, Uche Ewelukwa Ofodile, Qingqing Miao, Mauricio Becerra De La Roca Donoso, Alexander Ritchie

The Year in Review

No abstract provided.

Statutory Adoption Of The Objective Test For Entrapment As A Solution To Dubious Tactics In Federal Terrorism Investigations, Philip M. Gibson

Lincoln Memorial University Law Review Archive

Federal investigators and their informants frequently utilize questionable tactics which resemble entrapment in terrorism investigations. Despite the use of such tactics, entrapment has universally failed as an affirmative defense in federal terrorism cases. This is largely as a result of the subjective test for entrapment employed in federal courts which does not allow for a finding of entrapment if the defendant is found to be predisposed to commit the particular offense. This is especially damning for defendants in terrorism cases as they are frequently proponents of fringe political and religious ideologies or mentally ill which easily establishes predisposition for a …

Novel Instance-Level Weighted Loss Function For Imbalanced Learning, Trent Geisler

Doctor of Data Science and Analytics Dissertations

Binary classification using imbalanced datasets remains a challenge. Typically, supervised learning algorithms minimize the binary cross-entropy objective function to determine the final parameter estimates. This objective function assumes an equal class distribution between the minority (i.e. events) and majority (i.e. non-events) classes, which almost never exists in real-world modeling. In the imbalanced data setting, the equal class distribution is grossly violated, and the resulting parameter estimates are biased toward the majority class. To overcome the bias and improve model generalization, we focus on modifying the original binary cross-entropy objective function by uniquely weighting each minority class observation. We base our …

Predictive Policing, Amna Ali Al Boom, Shaikha Khalid Bin Thani

Theses

UAE is one of the safest countries to live in, but that does not indicate that the country does not witness crimes, During the COVID-19 pandemic, the country saw an increase in cyber and digital crimes. Apart from cybercrime, there are other types of crimes, such as street crimes and violent crimes. Data analytics aids Dubai Police to predict crimes. Criminal investigation is one of the fields that is very interesting and is taught in colleges and academies. Data analytics opens the door for studying the details of each crime. Data mining tools consist of a variety of techniques that …

Reparations For Racial Wealth Disparities As Remedy For Social Contract Breach, Martha M. Ertman

Law and Contemporary Problems

No abstract provided.

Earnings Management In Response To Fair Treatment: The Roles Of Organizational Identity And Moral Identity, Kimberly M. Bates

Management Dissertations - Archive

Fraud continues to be an issue that organizations face globally, losing an estimated 5% of annual revenue for a total of $4.5 trillion globally. However, fraudulent behavior is difficult to study due to the unacceptable nature of it. I provide researchers with an adapted measure of earnings management that mitigates the socially undesirable act of earnings management which can suppress findings in self-reported studies. Additionally, based on the target similarity model, my dissertation considers accountants’ perception of fair treatment by the organization on willingness to engage in earnings management benefiting the organization. I survey 123 financial and managerial accountants to …

In Sickness And In Health: Effects Of Covid-19 On Felony Crime In Washington County, Arkansas, Layne Roberts

Economics Undergraduate Honors Theses

This research explores potential connections to the COVID-19 pandemic and felony crime levels, as seen in the categories of business crimes, domestic violence, and theft. The COVID-19 pandemic has rearranged what was previously known about the world, in every aspect of life. From jobs to public life to even government, at every level worldwide there was a fundamental change. Therefore, it stands to reason that crime was also affected by this massive shift in the overall state of being. This research examines how much of an effect there was on crime rates in Washington County, Arkansas by measuring amounts and …

Consumer Primacy: A Dynamic Model Of Corporate Governance For Consumer- Centric Businesses, Sung Eun (Summer) Kim

Utah Law Review

This Article challenges the conventional view that corporate law should principally strive to increase shareholder value, arguing that rather, corporate law should principally strive to ensure consumer satisfaction in consumer-centric businesses. Consumer-centric businesses are defined here as businesses in which consumers occupy a central role in the creation and distribution of corporate value and risks. For example, a consumer of a crowdfunded product does not take shares, but provides capital and product-design feedback during the early and critical stages of the product’s development. A consumer using a ridesharing app makes significant contributions to building the platform and provides real-time ratings …

Analyzation Of Audit Procedures In The Wake Of The Early 2000s Accounting Scandals, Zachary Byar

Theses/Capstones/Creative Projects

Enron, WorldCom, and Tyco International were companies that operated in different industries and had different levels of net profit for decades. However, these companies had one pivotal thing in common: accounting fraud. In the early 2000s, accounting scandals from large companies created a major impact on the financial markets, causing Congress to take action to increase investor protection through the origination of the Sarbanes-Oxley Act of 2002. The Act was meant to restore investor confidence through strengthened disclosures and auditing requirements for public corporations. However, even with the creation of this new Act from Congress, fraud is still prevalent today, …

Fraud In The Elderly Community, Brian Castelle

Capstone Projects and Master's Theses

Lack of knowledge and experience with the fast-changing technology tools makes the elderly community vulnerable to fraud. The consumer and environmental protection division at the Monterey County District Attorney’s Office is serving an increasing number of adults impacted by fraud crimes in the County. This capstone project addresses this issue by increasing awareness around fraud, with a focus on the elderly population. The project consisted of implementing an awareness campaign focused on creating education messages about fraud risks for the elderly community in collaboration with local agencies and senior living centers. Printed materials and social media were used to reach …

The Correlations Of Financial Exploitation On Senior Adults Over 65, Carmen Price

Electronic Theses and Dissertations

With the increase in people over the age of 65, the need for education about elder abuse and intervention in confirmed cases has become a priority for service providers, including social workers. The purpose of this study is to bring awareness to the different circumstances attributing to a senior adult over the age of 65 becoming a victim of elder abuse or financial exploitation. This exploratory descriptive study gathered data from the Texas Department of Family and Protective Services Open Data Portal and the 2020 U.S. Census Bureau. Various analyses were conducted to determine what may cause someone to be …

Gr-175 - Credit Default Prediction Of Money Borrowing Companies Using Pyspark Framework, Jitendra Sai Kota, Mallika Boyapati

C-Day Computing Showcase

Credit-lending companies have resorted to the use of Machine Learning algorithms in the recent past to predict the probability of default of a customer for future credit lending purposes. Most credit companies view this as a binary classification problem of predicting whether an individual would default or not. Companies have been using models of Logistic Regression for a long time because of the explainability of the final feature set used in modeling. Explainability brings transparency to every stakeholder involved in the process. Other models like Neural Nets have achieved better accuracy scores, but the features generated by them are not …

Corporate Directors: Who They Are, What They Do, Cyber Risk And Other Challenges, Lawrence J. Trautman, Seletha Butler, Frederick R. Chang, Michele Hooper, Rom Mccray, Ruth Simmons

Buffalo Law Review

No abstract provided.

Financial Literacy And Consumer Protection: A Road Map To Digital Financial Access By Smes In Kenya, Salome M. Musau Dr., Stephen M. Muathe Dr., Lucy W. Mwangi Dr.

The Journal of Entrepreneurial Finance

This paper seeks to ascertain the influence of financial literacy and financial consumer protection on digital financial access. The objectives of the study were to find out the effect of financial literacy on digital monetary access, and to find out the effect of f consumer financial protection on digital access of finances of SMEs in Sub County of Ruiru in County government of Kiambu, Kenya. Financial Literacy Theory, Information Asymmetry Theory and Social Learning Theory are the theories that guided formulation of study’s objectives. Descriptive research design was used with the population of interest comprising of all SMEs owners in …

Determining The Appropriate Reach Of Escobar's Materiality Standard: Implied And Express Certification, Jake Summerlin

Georgia State University Law Review

In 2016, the Supreme Court altered the landscape of the False Claims Act by recognizing implied certification as a viable theory of liability. Before the Court decided Universal Health Services, Inc. v. United States ex rel. Escobar, courts disagreed over the scope and legitimacy of the theory, arguing that it could create runaway liability if not held in check. The Court, although recognizing that implied certification expanded the reach of the False Claims Act, reassured itself and government contractors by reinforcing the common law antecedents of fraud, namely, that misrepresentations and omissions must be material to the government’s decision …

Review Of Normalized Financial Wrongdoing: How Re-Regulating Markets Created Risks And Fostered Inequality, Michael A. Mccarthy

Social and Cultural Sciences Faculty Research and Publications

No abstract provided.

Corporate Misconduct In The Pharmaceutical Industry, Richard C. Ausness

DePaul Law Review

No abstract provided.