...that have each expanded our knowledge and understanding of the tremendous financial impact occupational fraud and abuse has on businesses and organizations. We are proud to say that the information contained in the original Report and its successors has become the most authoritative and widely quoted body of research on occupational fraud. The data presented in our 2012 Report is based on 1,388 cases of occupational fraud that were reported by the Certified Fraud Examiners (CFEs) who investigated them. These offenses occurred in nearly 100 countries on six continents, offering readers a view into the global nature of occupational fraud. As in previous years, what is perhaps most striking about the data we gathered is how consistent the patterns of fraud are around the globe and over time. We believe this consistency reaffirms the value of our research efforts and the reliability of our findings as truly representative of the characteristics of occupational fraudsters and their schemes. On behalf of the ACFE, and in honor of its founder, Dr. Wells, I am pleased to present the 2012 Report to the Nations on Occupational Fraud and Abuse. It is my hope that practitioners, business and government organizations, academics, the media and the general public throughout the world will find the information contained in this Report of value in their efforts to prevent,...
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...control the access on private places and computer systems. The security system will maintain a database in which the thermogram of individuals will be kept. To get access on those places and computers, recent thermal image of the person will be matched with database in a systematic way. Here, I derived some equations for considering the dispersion of body temperature to match with the database in different physical and environmental condition. Key words: Thermogram, Thermal imager, Infrared radiator, Biometric system, Image processing, Image patterns recognition. 1 Introduction Thermal imaging system is the one of the most prominent and advanced technology to detect the radiated temperature (as image) from any objects or bodies by capturing it’s emitted infrared waves. Since almost every object radiate several volume of thermal energy, special type of device called thermal imager can be used to build the detailed temperature pattern of any object which is known as thermogram. Thermal image is varied from person to person and it’s unique [1]. So for ensuring true identification and correct authentication on different security system, thermal imaging technology can be kept in our general interest list. Recently different biometric parameters such as Fingerprint, Retinal, iris, palm print are being used in different security systems [2]. These parameters are also varied from person to person [3] but this can be stolen or copied or distorted. In some research, fingerprinting system...
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...and why computer viruses spread. Techniques have been developed to help us estimate the safety and effectiveness of anti-virus technology before it is deployed. Technology for dealing with known viruses has been very successful, and is being extended to deal with previously unknown viruses automatically. Yet there are still important research problems, the solution to any of which significantly improve our ability to deal with the virus problems of the near future. The goal of this paper is to encourage clever people to work on these problems. To this end, we examine several open research problems in the area of protection from computer viruses. For each problem, we review the work that has been done to date, and suggest possible approaches. There is clearly enough work, even in the near term, to keep researchers busy for quite a while. There is every reason to believe that, as software technology evolves over the next century or so, there will plenty of important and interesting new problems that must be solved in this field. Introduction Some people believe that there is no longer any interesting research to do in the field of protection from computer viruses - that all of the important technology has already been developed - that it is now a simple matter of programming to keep up with the problem. Others believe that "virus research" simply means "analyzing viruses." To dispel these misimpressions, we discuss...
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...Report#1 Denial of Service as a Service - Asymmetrical Warfare at Its Finest Introduction Denial of service attack becomes a major problem against computers connected to the Internet. DoS attacks involves exploiting any bugs in such an operating system or any existed vulnerabilities in TCP/IP implementation. Tracking this attack becomes very serious problem, because the attacker uses many machines in order to lunch this kind of attack. On the other hand, since the attackers are human being at least one mistake will occurred by them, once the investigators discover such mistake will be very helpful to track such attacker. The attacker goal is to prevent the legitimate users from accessing their resources by taking down such a server. This report will discuss “Denial of Service as a Service Asymmetrical Warfare at Its Finest” which was given by Robert Masse, CEO of Swipe Identity Company. Robert Masse has explained the process of capturing the attacker who performed Denial of server attack (DoS) against mid-sized internet server provider (ISP). Actually, the attacker was working at Mid-sized ISP, which is considered to be the largest ISP in Canada. In addition, the attacker was one of the employees who’s working at the targeted ISP, which make the investigation process very difficult to identify him or to stop this attack. On November 25th 2012 the ISP received this attack for one week and then eventually escalate quickly. As a result, this attack cause to shut down the emergency...
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...The Design Space of Metamorphic Malware Andrew Walenstein†, Rachit Mathur‡, Mohamed R. Chouchane†, and Arun Lakhotia† University of Louisiana at Lafayette, Lafayette, LA, U.S.A. McAfee Avert Labs, Beaverton, OR, U.S.A. arun@louisiana.edu rachit_mathur@avertlabs.com mohamed@louisiana.edu walenste@ieee.org ‡ † Abstract: A design space is presented for metamorphic malware. Metamorphic malware is the class of malicious self-replicating programs that are able to transform their own code when replicating. The raison d'etre for metamorphism is to evade recognition by malware scanners; the transformations are meant to defeat analysis and decrease the number of constant patterns that may be used for recognition. Unlike prior treatments, the design space is organized according to the malware author's goals, options, and implications of design choice. The advantage of this design space structure is that it highlights forces acting on the malware author, which should help predict future developments in metamorphic engines and thus enable a proactive defence response from the community. In addition, the analysis provides effective nomenclature for classifying and comparing malware and scanners. Keywords: Metamorphic Malware, Virus Scanner. 1. Introduction Metamorphism is the ability of malware to transform its code. This ability was first introduced in viruses and was later used by worms, Trojans, and other malware. There now exist several metamorphic engines—programs that implement...
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...cancer research has found no cure and treatments vary in effectiveness. Objectives This paper will review some of the various conventional and natural prevention methods of breast cancer and evaluate the effectiveness and risks of each. Methods/Design Published studies on early detection , non-steroidal anti-inflammatory drugs, physical activity and diet were reviewed. Opposing studies and risks of each were also sought and reviewed. Major Findings All methods were found to have a positive effect on reducing the risk of breast cancer except for early detection. All methods were also found to have a negative effect on breast cancer risk or have risks of other health problems except for physical activity and thermography. Conclusion Studies show that early detection does not prevent breast cancer and moderate physical activity can reduce the risk of breast cancer. All other methods have conflicting studies . Early Detection: Early detection is the most recommend method for the prevention of breast cancer, however it does not prevent breast cancer but studies show it can reduce the death rate of breast cancer. Mammography the most used and accurate form of non-evasive early detection will be examined in this paper as well as thermography, a new alternative to mammogram screenings. Mammography Mammography is a procedure that uses x-ray radiation to capture an image inside the body. Research has concluded that Mammograms can reduce the death rate from breast cancer...
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...The Physical Layer defines how data is transmitted over the physical medium. The IEEE assigned 802.11 two transmission methods for radio frequency (RF) and one for Infrared. The two RF methods are frequency hopping spread-spectrum (FHSS) and direct sequence spread-spectrum (DSSS). These transmission methods operate within the ISM (Industrial, Scientific, and Medical) 2.4 GHz band for unlicensed use. Other devices that operate on this band include remote phones, microwave ovens, and baby monitors. FHSS and DSSS are different techniques to transmit data over radio waves. FHSS uses a simple frequency hopping technique to navigate the 2.4GHz band which is divided into 75 sub-channels 1MHz each. The sender and receiver negotiate a sequence pattern over the sub-channels. DSSS, however,...
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...computer intrusion forensics many methodologies have been designed to be used when conducting an investigation. A computer forensics investigator also needs certain skills to conduct the investigation. Along with this, the computer forensics investigator must be equipped with an array of software tools. With the birth of the Internet and networks, the computer intrusion has never been as significant as it is now. There are different preventive measures available, such as access control and authentication, to attempt to prevent intruders. Intrusion detection systems (IDS) are developed to detect an intrusion as it occurs, and to execute countermeasures when detected. Intrusion detection (ID) takes over where preventive security fails. In order to choose the best IDS for a given system, one should be aware of the advantages and disadvantages of the each IDS. This paper views a forensic application within the framework of Intrusion Detection and details the advantages and disadvantages of each IDS. Introduction In a perfect world the need for...
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...of such data and mining interesting knowledge from it. Data mining is a process of inferring knowledge from such huge data. It is a modern and powerful tool, automatizing the process of discovering relationships and combinations in raw data and using the results in an automatic decision support. This project provides an overview of data mining, how government uses it quoting some practical examples. Data mining can help in extracting predictive information from large quantities of data. It uses mathematical and statistical calculations to uncover trends and correlations among the large quantities of data stored in a database. It is a blend of artificial intelligence technology, statistics, data warehousing, and machine learning. These patterns play a very important role in the decision making because they emphasize areas where business processes require improvement. Using the data mining solutions, organizations can increase their profitability, can detect fraud, or may enhance the risk management activities. The models discovered by using data mining solutions are helping organizations to make better decisions in a shorter amount of...
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...Overview This case analysis report is about the IT security problems that Owen Richel, the Chief Security Officer of TJX should consider to improve by analyzing some security issues that TJX had faced during the 2005-2007 database intrusion. As technology advances, companies are facing some challenges regarding information privacy. “Information privacy concerns the legal right or general expectation of individuals, groups, or institutions to determine for themselves when, and to what extent, information about them is communicated to others.” (Lecture notes) One of the privacy problems includes unauthorized access, which violates the laws and company’s policies, can limit a person to access to his/her personal information, and threaten the company’s legitimacy in its interactions with its stakeholders. In this case, TJX experienced an information security breach, caused over 94 million of payment cards at risk, and paid $158 million for damages and losses. This serious problem was recognized by Owen and thus case discussion is carried out as follows. Stakeholders & Preferences Some of the important stakeholders are customers, financial institutions, vendors and distributors, shareholders, and the management and employees. The most important stakeholder is the customers that TJX has been long serving with because they are the very first group of people who were affected by the intrusion. It was the customers’ debit and credit cards information that were stolen which...
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...A Project Report On “Forensic Accounting And Auditing” Submitted By Durvesh S. Naik Roll No: - 6025 MCOM PART-II (Advanced Accountancy) 2014-15 MULUND COLLEGE OF COMMERCE SAROJINI NAIDU ROAD, MULUND (W.) MUMBAI-80 SUBMITTED TO UNIVERSITY OF MUMBAI ACADEMIC YEAR 2014-15 DECLARATION I Durvesh Naik student of Mulund College of Commerce, S. N. Road, Mulund (W.) Mumbai – 80 of Mcom Part II (Advanced Accounting) Seat no: - 6025, hereby declare that I have completed the project on the title “Forensic Accounting and Auditing” during the academic year 2014-15. The information submitted is true and best of my knowledge and belief. Date of submission: - Signature Place:- Parle Tilak Vidyalaya Association's MULUND COLLEGE OF COMMERCE Sarojini Naidu Road, Mulund West, Mumbai 400080. Certificate This is to certify that Mr. __________________________________________________________ Of Mcom. Part II (Advanced Accountancy) Semester _______ has undertaken completed the project work titled _________________________ ______________________________ during the academic year __________ under the guidance of Prof. ______________________________________. Submitted on _________________ to this college on the fulfillment of the curriculum of Mcom (Advanced Accountancy) University of Mumbai. This is a bonafide project work & the information presented is true/ and original to the best of our knowledge...
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...Internet Security. Abstract Online users today are faced with multitude of problems and issues. A typical online user is vulnerable to virus, worms, bugs, Trojan horses etc.; he/she is also exposed to sniffers, spoofing their private sessions; and they are also vulnerable to phishing of financial information. Not only this but users are also constantly subjected to invasion of privacy with the multitude of spy ware available for monitoring their surfing behaviours. If this is not all, users are also subjected to malwares that stop or totally destroy their machines render them helpless. These instances only indicate that the Internet is not a safe place for online users. Users are constantly vulnerable to hacked sessions, attacks and phishes that make them wary of going online. However, the trend does not stop at that. In fact corporations and government sector organizations are also faced with the same problems. Corporate information are being hacked; emails are read; government secret information are subject to security risks and banks are being hacked and millions stolen. Some of the reasons behind such attacks include the weaknesses inherent in the networks of the companies and government organizations; other reasons include carelessness of users. Whichever the case internet security issues have become one of the major concerns for technologists and users alike. There is a great need for understanding the nature of the attacks, the attackers, the networks, the loop holes...
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...APPLICATIONS OF ELECTRON MICROSCOPY IN MATERIALS AND METALLURGICAL ENGINEERING A TERM PAPER PRESENTED IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE POSTGRADUATE COURSE MME 604 [ELECTON OPTICS AND MICROSCOPY] BY MARK, UDOCHUKWU 20044449298 SUBMITTED TO ENGR. PROF. O. O. ONYEMAOBI [EXAMINER] DEPARTMENT OF MATERIALS AND METALLURGICAL ENGNEERING FEDERAL UNIVERSITY OF TECHNOLOGY, OWERRI AUGUST 2005 i Markudo [2005] PREFACE The electron microscope is an indispensable modern analytical and research tool. Microscopy is employed in all branches of science to identify materials, characterize unknown substances or study the properties of known materials. This term paper surveys the applications of electron microscopy in the field of materials and metallurgical engineering. I hereby acknowledge my lecturer on Electron Optics and Microscopy (MME 604), Engr. Prof. O. O. Onyemaobi. He has been sharpening my research and writing skills since my undergraduate days. This is the third term paper I will be submitting to him. ii TABLE OF CONTENTS Title Page Preface Table of Contents CHAPTER ONE 1.0 1.1 1.2 1.2.1 1.2.2 1.2.3 Introduction Materials and Metallurgical Engineering Microscopes and Microscopy Levels of Structure Methods of Structural and Compositional Elucidation Microscopy i ii iii-v 1-12 1 1 3 4 6 8 13-24 13 13 14 16 17 18 19 21 CHAPTER TWO 2.0 2.1 2.2 2.3 2.3.1 2.3.2 2.3.3 2.3.4 Transmission Electron Microscopy Interaction of Electrons...
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...Securing Linux Platforms and Applications Project Project Part 1 Task 1: Outline Security Policy This security policy is essential to the First World Bank Savings and Loan. It is used to break up the security plan not measurable, specific, and testable goals and objectives. This security policy would be used to provide all current and prospective customers online banking services while keeping the First World Saing bank competitive in the financial marketplace. This solution is also an imperative due to an estimated revenue of $100,0000,000 flowing in by virtue of online credit card transactions specific to banking and loan application based services. This security policy will go on to outline the specific regulations and legislation that are in agreement with the statutory compliance criteria. Below is a recommended view of the characteristics and components of the recommended security based policy. Taking up the stake of the performance, cost, and security of maintaining the Linux, and open source infrastructure will be within the premise of the defined roles and responsibilities. Annual cost savings are estimated to amount to $4,000,000 (approx) by virtue of implementation of this solution. The ‘C’-‘I’-‘A’ triad will be a crucial requirement fo the First World Savings Bank and translates to Confidentiality, Integrity and Availability respectively. Confidentiality aspect with reference to First World Savings Bank – Confidentiality refers to the principle that states...
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...Financial Reporting and Disclosure Corporate governance framework should ensure that timely and accurate disclosure is made on all material matters regarding the corporation, including the financial situation, performance, ownership, and governance of the company Importance of Corporate Governance Disclosures * Stakeholders are paying more attention to what is reported * The global financial crisis has sharpened the lens through which corporate governance structures are held to account and expectations around transparency. * To drive improvements in reputation * Public understanding of structure and activities * Relationships with the communities * Environmental issues Public disclosure is typically required, at a minimum, on an annual basis though some countries require periodic disclosure on a semi-annual or quarterly basis, or even more frequently in the case of material developments affecting the company. Companies often make voluntary disclosure that goes beyond minimum disclosure requirements in response to market demand. A strong disclosure regime that promotes real transparency is a pivotal feature of market-based monitoring of companies and is central to shareholders’ ability to exercise their ownership rights on an informed basis. Experience in countries with large and active equity markets shows that disclosure can also be a powerful tool for influencing the behaviour of companies and for protecting investors. A strong disclosure regime...
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