1,720,980 research outputs found
Fraud Exploitation
No full textThe purpose of this dataset is to build machine learning classifiers to predict exploitation of securities fraud victims in Canada. The dataset consists of numeric, float, and categorical variables. The dataset also consist of features related to victims’ demographics, financial profile, and investments.
This work was done with funding from a SSHRC Insight Development Gran
Insider Threat: How Social Bonds May Mitigate Dark Triad Personality Traits
No full text2025Our world, and much of what we do is digitally driven. Every day, people conduct their professional and personal business online. In the background of all this, the information transits and is controlled through various electronic signals, and cables and resides on or moves through computer servers. The impact that a single person could have, through access, controlling, re-directing, or manipulating this information and data is extraordinary. Survey responses from N=231 people were collected over a relatively short period of time between 21 July, 2023 and 19 September, 2023, with respondents slowing significantly through September. The focus of this research is to argue that while individuals exhibiting the dark triad traits of Machiavellianism, narcissism, and psychopathy pose a significant insider threat risk, this can be effectively mitigated through the presence of strong social bonds such as attachment, commitment, involvement. This research explores, through the application of a number of machine learning (ML) and artificial intelligence (AI) experiments, the relationship between social bonds and the dark triad as predictors of insider threat risk. Data was collected through a mix of vignette use to assess insider threat risk combined with a survey that assessed the Short Dark Triad 3, along with an assessment of social bonds. Through using a number of ML and AI experiments such as logistic regression, gradient descent, random forest, decision tree, and support vector machines, it was demonstrated that these models are highly reliable in being able to assess the relationship. The findings did demonstrate that those with dark triad traits, but with a high degree of social bonds, were less likely to present as an insider threat risk. Conversely, those with dark triad traits but weak bonds did present an elevated risk toward committing an insider threat act. It must be noted that the small sample size may be a limiting factor given the models used and future research should be conducted with larger datasets to further assess and evaluate these findings. In support of this portfolio, the findings informed three research outputs. Specifically, (a) a journal manuscript that argues a connection between the dark triad and income, (b) a journal manuscript that argues how social bonds mitigate insider threat risk posed by the dark triad, and (c) an online journal article that looks at how the dark triad is linked to some leaders. Collectively, this research is significant in that it demonstrates quantitative research that shows that we can effectively detect insider threat risk through assessing the presence of dark triad traits measured against social bonds
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Auditors’ liability and investors’ protection in Canada: The ‘leaky umbrella’
No full textThis article is published under a Creative Commons CC-BY 4.0 license. The version of record is available at https://doi.org/10.5171/2018.722196.In the spring of 1997, the Supreme Court of Canada (“Court”) rendered a decision in Hercules Managements Ltd. v. Ernst & Young [1997] (“Hercules”) that left shareholders out in the cold. Ever since the verdict in Hercules was released, the audit profession has been shielded from being held liable to third parties in cases of negligent misrepresentation. In Hercules, the Court ruled that audited reports are meant to inform management and creditors, but not for shareholders to make personal decisions. The Hercules’ ruling was labelled a “national embarrassment” and exposes investors to even more aggressive accounting techniques. As is evident from the spate of corporate accounting frauds since the verdict in 1997, Canadian corporations and their auditors found it easier to sidestep accounting rules to produce financial statements that make their companies look healthier, when in actual fact they were downright toxic. Accordingly, the study of auditors’ liability to third parties has a growing importance. In this paper, I argue that the Court’s endorsement in Hercules has set a dangerous precedent to limit the liability owed by auditors towards shareholders in preparing financial reports. The paper shows how the discourse from Hercules has been disseminated and consumed by the audit profession and corporate enterprises to the detriment of shareholders. The paper emphasizes the residing significance of the auditors to use the discourse in Hercules to privilege their clients’ interests and background the interests of non-contractual third parties
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
The Morality and Tax Avoidance: A Sentiment and Position Taking Analysis
No full textThis dataset consists of textual transcript analysis from the Parliamentary Commission on Banking Standards on tax avoidance in the U.K. The data is used to examines the moral and legal underpinnings of corporate tax avoidance. Cast in terms of a totemic symbol that brand tax avoidance as within the purview of the law, the paper invokes the attributional frames of the new sociology of morality to examine the position of both the moral advocates and the amoral critics of aggressive tax avoidance
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